IMPLEMENTASI KONSEP BENEFICIAL OWNER ATAS PEMANFAATAN TAX TREATY INDONESIA-BELANDA (STUDI SENGKETA PAJAK TERKAIT PEMBAYARAN BUNGA)
The Indonesia-Netherlands Tax Treaty is widely used by multinational corporations to avoid tax. The most crucial matter is how to determine the beneficial owner status, which is one of the requirements in the use of the Tax Treaty between Indonesia and the Netherlands. The main issue that becomes a...
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| Format: | Article |
| Language: | English |
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Sekolah Tinggi Ilmu Hukum IBLAM
2021-09-01
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| Series: | IBLAM Law Review |
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| Online Access: | https://ejurnal.iblam.ac.id/IRL/index.php/ILR/article/view/31 |