Susilawati, Neni (2019) Making Better Indonesia’s Thin Capitalization Rules (Lesson Learn from China). In: Proceedings of the 1st Asian Conference on Humanities, Industry, and Technology for Society, ACHITS 2019, 30-31 July 2019, Surabaya, Indonesia.
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Abstract
Thin capitalization rules are an effective instrument used by the tax authorities in many countries to prevent tax avoidance attempts through base erosion. These rules must be applied while maintaining adherence to the substance over form and the arm’s length principles. In Indonesia’s case, a stric
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:27 |
| Last Modified: | 17 Apr 2026 13:41 |
| URI: | http://eprints.eai.eu/id/eprint/24556 |
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