Memahami Peluang dan Tantangan Perpajakan CFC di Indonesia Pendekatan Teori Pierre Bourdie

 

Refrensi:

Arnold, Brian J. 1986. The Taxation of Controlled  Foreign Corporation: An International Comparison. Canadian Tax Papers.

Deloitte. 2014. Guide to Controlled Foreign Company Regimes. UK: Deloitte Touche Tohmatsu Ltd.

Rahayu, N. (2017). Perkembangan Control Foreign Corporation (CFC) Rules di Indonesia dalam Upaya Mengamankan Penerimaan Negara dari Sektor Pajak.