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Dhea Puteri, Anjani (2018) ANALISIS AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME TENTANG UPAYA TAX AVOIDANCE PENYEDIA LAYANAN APLIKASI/KONTEN MELALUI INTERNET (OVER THE TOP). D3 thesis, Universitas Andalas.