KUIS 13 : Diskursus Metode Analisis Wacana Kritis dan Analisis Wacana Deskursif pada Treaty Shopping dan Penghindaran Pajak Berganda

Weyzig, F. (2013). Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands. International Tax and Public Finance, 20, 910-937.

OECD. (2022). Prevention of Tax Treaty Abuse – Fourth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting Project. OECD Publishing.