ANTI-AVOIDANCE RULES DI INDONESIA PASCA AMANDEMEN UU PAJAK PENGHASILAN
The fourth amendment to the Indonesian Income Tax Act (UU PPh) has inserted three new provisions encountering three newly-identified tax avoidance schemes. However, the previous regulations in respect of thin capitalization, CFC and interest stripping were not carefully be given attention and be mad...
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[Yogyakarta] : Universitas Gadjah Mada
2009
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