OGUTTU, Annet Wanyana. OECD Multilateral Instrument on Treaty-Related BEPS Measures : Benefits, Challenges and Recommended Options for South Africa and other Developing Countries. South African Yearbook of International Law, [S. l.], v. 42, p. 220–265 , 2020. Disponível em: https://www.unisapressjournals.co.za/index.php/SAYIL/article/view/8655. Acesso em: 12 nov. 2025.