The Social Sciences

Year: 2018
Volume: 13
Issue: 5
Page No. 1101 - 1109

Indonesia: Top Six Tax Haven Countries as the Strategy to Tax Avoidance

Authors : Maya Safira Dewi, Aries Wicaksono and Ronald


Azemar, C., 2008. International corporate taxation and US multinational’s behaviour: An integrated approach. J. Corporate Taxation, 1: 1-23.
Direct Link  |  

Biswas, R., 2002. International Tax Competition: Globalisation and Fiscal Sovereignty. Commonwealth Secretariat, Westminster, England, UK., Pages: 321.

Blair, M.M. and S.M.H. Wallman, 2001. Unseen wealth: Report of the brookings task force on intangibles. Brookings Institution, Washington, DC., USA.

Boos, M., 2003. International Transfer Pricing: The Valuation of Intangible Assets. Wolters Kluwer, Alphen AAN den Rijn, The Netherlands, ISBN:9789041199256,.

Eicke, R., 2009. Tax Planning with Holding Companies-Repatriation of US Profits from Europe: Concepts, Strategies, Structurel. Wolters Kluwer, Alphen aan den Rijn, The Netherlands, ISBN:978-90-411-2794-5, Pages: 500.

Gordon, R.A., 2002. Tax Havens and their uses by US Taxpayers. Books for Business, New York, USA., ISBN-13:978-0894991370, Pages: 260.

Gunadi, 2007. International Taxation. Lembaga Penerbit, Fakultas Ekonomi, Universitas Indonesia, Jakarta, Indonesia,.

Larking, B., 2005. International Tax Glossary. IBFD, Amsterdam, The Netherlands,.

Mangonting, Y., 2009. Tax aspect in practice transfer pricing. J. Accounting Finance, 2: 69-82.

Priantara, A.S.D., 2012. Indonesia Taxation. Mitra Wacana Media, Jakarta, Indonesia,.

Rohatgi, R., 2007. Basic International Taxation. 2nd Edn., Taxmann, New Delhi, India, ISBN:9788174967329, Pages: 488.

Septiadi, D. and Darussalam, 2008. [Cross-Border Transfer Pricing Concepts and Applications for Taxation Purposes]. DDTC, Jakarta, Indonesia, ISBN:9789791811606, Pages: 282 (In Indonesian).

Septriadi, D. and S.E. Darussalam, 2009. Tax avoidance, tax planning, tax evasion and anti avoidance rule. Observation & Research of Taxation, ortax, East Jakarta, Indonesia.

Surahmat, R., 2007. [Rampai Taxation]. Salemba Empat Publisher, Jakarta, Indonesia, (In Indonesian).

Waluyo, 2011. Indonesia Taxation. Salemba Empat Publisher, Jakarta, Indonesia,.

Zain, M., 2011. Tax management through tax havens country, transfer pricing and profit shifting: With special reference to Indonesia case. Proceedings of the 2nd International Conference on Business and Economic Research, March 14, 2011, Texas A&M University Libraries, College Station, Texas, pp: 1-9.

Design and power by Medwell Web Development Team. © Medwell Publishing 2022 All Rights Reserved