SAEED, Mujtaba. Transfer Pricing and Profit Shifting: Evaluating the Effectiveness of OECD Guidelines in Curbing Tax Avoidance. Journal of Economic and Business Studies, [S. l.], v. 5, n. 1, 2023. Disponível em: http://mzresearch.com/index.php/JEBS/article/view/267. Acesso em: 18 jul. 2025.