AFIK, Zvika; LAHAV, Yaron. Practical Valuation of Risk Transfer in Advance Pricing Agreements. Journal of Tax Administration, [S. l.], v. 4, n. 1, p. 38–54, 2018. Disponível em: https://journals.docuracy.co.uk/jota/article/view/95. Acesso em: 16 oct. 2024.