Analysis of tax planning in the implementation of a tax amnesty program for taxpayers who own assets through an offshore SPV
Iga Cindy Pratiwi and Jul Seventa Tarigan (Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Year of publication: |
2020
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Authors: | Pratiwi, Iga Cindy ; Tarigan, Jul Seventa |
Published in: |
Contemporary research in accounting : an Indonesian context. - New York : Nova Science Publishers, ISBN 978-1-5361-6279-0. - 2020, p. 89-105
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Subject: | tax amnesty | SPV Bonds | SPV Holding Asset | SPV-CFC | Aeol | SWOT | Steuerstrafrecht | Criminal tax law | Straffreiheit | Exemption from punishment | Steuerplanung | Tax planning |
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