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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Autor principal:	Ardianyah Ardianyah
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Sekolah Tinggi Ilmu Hukum IBLAM 2021-09-01
coleção:	IBLAM Law Review
Assuntos:	beneficial owner, tax treaty, tax court, dispute
Acesso em linha:	https://ejurnal.iblam.ac.id/IRL/index.php/ILR/article/view/31
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