T his thesis aims to describe aspects of taxation that affect the form of business between permanent establishments or subsidiaries, and also observe the impact of the Tax Treaty to reduce the tax burden internationally. The method used in this paper is a descriptive analysis. This research was conducted with the study of literature by studying some literature, the Indonesian tax provisions and internatisional, journals and other written sources. To complete this study, the authors make the calculation of the tax burden on the (4) four-nation treaty partner investors. From the results of the discussion. it can be concluded that by knowing the taxation aspects of the terms source state and country of residence as well as general taxation agreement between the 2 (two) state tax burden is determined from head office so it can be selected a company representative. From the selection of the business entity, or any subsidiary BUT, not enough to only consider taxable income, but should also be supported by taking into account each of the company's profits in relation to international tax planning procurement of goods, the company has several ways and requirements, for example, the company tried to adjust to the regulations issued by the government.