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
Helminen, Marjaana
The international tax law concept of dividend
Wolters Kluwer, 2010
 Buku Teks
Tax incentives in the BEPS Era
edited by Madalina Cotrut,
IBFD, 2018
 Buku Teks
International tax planning
edited by Dennis Campbell
Kluwer Law International, 1995
 Buku Teks