The Controlled Foreign Company Rule

Journal

Author

Wiratama, A.A.

Country

Indonesia

Published Date

6 May 2013

Issue

Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 3

DOI

https://doi.org/10.59403/2t10hwa

Document

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The author critically analyses the need for improvement to the controlled foreign company rule in Indonesia vis-à-vis international best practices.