Pajak Internasional
Pajak
Pajak Internasional
Internasional
Pengertian
Pengertian (1) (1)
Ottmar Buchler: ………..
Verloren Van Themaat:…………
P.J.A. Adriani:……………..
H.J. Hofstra:…………..
JH. Christianse:…………….
JP Scheltens:………………..
Rochmat Soemitro:…………….
IBFD International Tax Glossary (95th. Edition 2005):
Traditionally refers to treaty provision relieving international double taxation. In broader terms, it includes
domestic legislation covering foreign income of residents (worldwide income) and domestic income of non
residents.
Brian j. Arnold (International Tax Primer, 1995):
international aspects of the income tax laws of particular countries
Kevin Holmes (2007):
Kumpulan aturan-aturan dari berbagai negara yang mengatur aspek perpajakan atas transaksi internasional.
Indirect dan direct tax termasuk
Pajak
Pajak Internasional
Internasional
Pengertian
Pengertian (2) (2)
Aspek
internasional
dalam UU pajak
domestik
PAJAK
INTERNASIONAL
Menimbulkan
Aspek pajak double
dalam taxation
transaksi
Tax-treaty
internasional (pajak
berganda)
Aspek
Aspek Internasional
Internasional dalam
dalam UUUU
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