Ditemukan 1 dokumen yang sesuai dengan query
Riza Audriana
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Before 2000, income from professional services and other activities of an independent character was dealt under article 14. The provisions to that article were similar to those aplicable to business profits, but it used the concept of fixed base rather than that of Permanent Establishment, since it had originally been thought that the latter concept should be reserved to commercial and industrial activities. The elimination of Article 14, reflected the fact that there were no ...
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Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2008
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UI - Skripsi Open Universitas Indonesia Library