Rudi Hartasetiadi and Machfud Sidik, “Analysis on Exchange of Information (EOI) to Increase the Quality of Investigation on Beneficial Owner Dispute (BO) According to Verdict of Tax Court from 2013 to 2015 in Directorate of Objection and Appeal”, ijtc, vol. 1, no. 1, pp. 26-34, Oct. 2019.