Ditemukan 1 dokumen yang sesuai dengan query
Solahudin Alayubi
"
One of the modern business characteristic is arising multiunit economic entity, company group and multinational enterprises (MNEs). Among the associated enterprises also happened transaction as done by independent company. When associated enterprises deal with each other, their commercial and financial relations may not under the arm's length principle. It may affected by, for example, global tax planning goal to maximize its earning after tax by tax liability minimization. This condition presents increasingly complex taxation issues ...
"
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
T14058
UI - Tesis Membership Universitas Indonesia Library