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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| Format: | Article NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2009
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| Online Access: | https://repository.ugm.ac.id/28277/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=11340 |
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| Institution: | Universitas Gadjah Mada |