OGUTTU, Annet. Exposing and Curtailing Secret Offshore Tax Shelters: the Tools and the Enablers. A Call for Vigilance in South Africa. Comparative and International Law Journal of Southern Africa, [S. l.], v. 44, n. 1, p. 30–58, 2022. Disponível em: https://www.unisapressjournals.co.za/index.php/CILSA/article/view/11521. Acesso em: 26 oct. 2025.