International Journal of Scientific and Research Publications

IJSRP, Volume 11, Issue 1, January 2021 Edition [ISSN 2250-3153]


Tax Treaty Abuse After CFC Rules In Indonesia (Literature Cases)
      NENCY, VONNICIA
Abstract: Many countries compete to impose lower tax rates to obtain domestic investment to encourage the economy and domestic development. This creates opportunities for Multinational Companies to aggressively do tax planning to cause losses to the country where the business is located. To reduce Harmful Tax Competition, world organizations such as the OECD released the BEPS, which is a business challenge and seeks to harmonize global competition.

Reference this Research Paper (copy & paste below code):

NENCY, VONNICIA (2021); Tax Treaty Abuse After CFC Rules In Indonesia (Literature Cases); International Journal of Scientific and Research Publications (IJSRP) 11(1) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.01.2021.p10925
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