Directorate General of Taxes. Circular Letter № SE-04/PJ.34/2005. 7 July 2005.
1835
Freddy Karyadi. Indonesia: Casenote – Determining Beneficial Ownership. IBFD, Asia – Pacific Tax Bulletin. March/April 2009. P. 81.
1836
Decision PUT-23289/PP/M.II/13/2010 (pronounced on 27 April 2010).
1837
Freddy Karyadi. Tax Court Ruling on Beneficial Ownership of Interest on Bonds Issued by Dutch Special Purpose Vehicle. IBFD, Derivatives and Financial Instruments, November/December 2010. P. 184.
