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://www.jota.website/jota/article/view/95. Acesso em: 20 jun. 2025.