OGUTTU, Annet. Tax Base Erosion and Profit Shifting - Part 2 : A Critique of Some Priority OECD Action Points from an African Perspective - Preventing Excessive Interest Deductions and Tax Treaty Abuse. Comparative and International Law Journal of Southern Africa, [S. l.], v. 49, n. 1, p. 130–163, 2020. Disponível em: https://www.unisapressjournals.co.za/index.php/CILSA/article/view/8198. Acesso em: 1 jan. 2026.