Analisis penerapan ketentuan beneficial owner pada objek pajak berupa capital gains atas pengalihan saham suatu kajian untuk mengantisipasi penghindaran pajak internasional = Analysis of application of beneficial owner provision on taxable income in the form of capital gains from alienation of shares a study to anticipate international tax avoidance / Zachra Nur Alifia - Zachra Nur Alifia, author (2016)