apriliyani sari, Soares JJR. Transfer Pricing: Tunnelling Incentive dan Tax Haven Dimoederasi Foreign Ownership. Litera [Internet]. 31 Maret 2024 [dikutip 1 Februari 2026];4(1):23-39. Tersedia pada: https://ylii.ambarariset.com/index.php/litera/article/view/112