TB 2 Prof Dr Apollo "Treaty Shopping, Beneficial Owner dan Pencegahannya"

43.  P3B Indonesia dengan Romania. Original, 3/07/1996 (dos), 13/01/1999 (dte).

44.  P3B Indonesia dengan Russia. Original, 12/03/1999 (dos), 17/12/2002 (dte).

45.  P3B Indonesia dengan Serbia. Original, 28/02/2011 (dos), not available (dte).

46.  P3B Indonesia dengan Spanyol. Original, 30/05/1995 (dos), 20/12/1999 (dte).

47.  P3B Indonesia dengan Swedia. Original, 28/2/1989 (dos), 27/9/1989 (dte). (kaw)

DAFTAR PUSTAKA

• Treaty Shopping and Denial of Benefits Clauses - What Investors Should Know Alan Franklin © April 2018 Surrey, BC Canada
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• https://news.ddtc.co.id/dengan-mli-pencegahan-treaty-shopping-jadi-kenyataan-19025
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• https://news.ddtc.co.id/indonesia-sahkan-multilateral-instrument-ini-47-p3b-yang-masuk-18233
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•  PP NOMOR 77 TAHUN 2019 Tentang Pengesahan Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.
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• Pajak Internasional, Edisi Kedua                                                         Anang Mury Kurniawan
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• Treaty Shopping and the New Multilater eaty Shopping and the New Multilateral Tax Agreement—Is it eement—Is it Business as Usual in Canada?
• Catherine Anne Brown University of Calgary, Faculty of Law
• Joseph Bogle University of Calgary, Faculty of Law