Analisis penerapan prinsip substance over form dalam penentuan status beneficial owner atas transaksi pembayaran bunga sebagai upaya pencegahan penyalahgunaan perjanjian Penghindaran Pajak Berganda (P3B) Indonesia-Belanda: studi kasus putusan PT X = Analysis of the application of the substance over form principle in determining beneficial owner status in interest payment transactions as an effort to prevent abuse of the Indonesia-Netherlands tax treaty: case study of X Company

Analisis kebijakan penentuan beneficial owner di Indonesia sebagai upaya pencegahan praktek treaty shopping studi komparasi dengan oecd model tax convention 2012 = Analysis of beneficial owner determination in Indonesia as an attempt to deterrence of treaty shopping practice comparation study with oecd model tax convention 2012

Analisis putusan banding pengadilan pajak : kasus thin capitalization dengan skema back to back loan dan kasus treaty shopping mengenai penentuan status beneficial owner = The analysis of tax court appeal decisions thin capitalization with back to back loan scheme case and treaty shopping regarding determination of beneficial owner status case

Analisis penerapan konsep Limitation On Benefits dalam menentukan Beneficial Owner sebagai upaya mencegah praktek Treaty Abuse melalui pembentukan special Purpose Vehicle di Tax Haven Country

Studi perkembangan kebijakan beneficial owner Indonesia dibanding OECD model dan implikasinya pada P3B Indonesia-Belanda = Study on the development of Indonesia's beneficial owner policy compared to oecd model and it's implication on Indonesia-Netherland P3B renegotiation