Manurung, Berlin Haposan
Ketentuan khusus pajak penghasilan atas wajib pajak bentuk usaha tetap (BUT) di Indonesia
Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2005
 UI - Tesis Membership
Williams, Robert L.
Fundamentals of permanent establishments
The Netherlands Wolters Kluwer Law Business, 2014
 Buku Teks
Easson, Alex
Tax incentives for foreign direct Investment
Kluwer Law International, 2004
 Buku Teks
Arnold, Brian J.
International tax primer
Kluwer Law International, 1995
 Buku Teks
Tax incentives in the BEPS Era
edited by Madalina Cotrut,
IBFD, 2018
 Buku Teks