OECD. BEPS Action 5 on Harmful Tax Practices - Transparency Framework. OECD: Geneva
OECD. BEPS Action 6 on Preventing the Granting of Treaty Benefits in Inappropriate Circumstances. OECD: Geneva
OECD. BEPS Action 7: Preventing The Artificial Avoidance of PE Status. OECD: Geneva
OECD. BEPS Action 8-10: Financial Transactions. OECD: Geneva
OECD. Measuring and Monitoring BEPS, Actions 11 - 2015 Final Report. OECD: Geneva
OECD. Mandatory Disclosure Rules, Action 12 - 2015 Final Report. OECD: Geneva
OECD. BEPS Action on Country-by-Country Reporting. OECD: Geneva
OECD. BEPS Action 14 on More effective Dispute Resolution. OECD: Geneva
OECD. BEPS Action 15: Development of a Multilateral Instrument to Implement theTax Treaty created BEPS Measures. OECD: Geneva
Rosario, S., & Chavali, K. (2020). Digitization of taxation in the changing business environment & base erosion & profit shifting (BEPS) special reference to India. Eur Sci J, 16(1), 61-74. http://dx.doi.org/10.19044/esj.2020.v16n1p61
OECD. (2023). Tax-to-GDP ratio Revenue Statistics in Asia and the Pacific 2023 Indonesia Range Asia and Pacific Indonesia. https://doi.org/10.9
