SAMHANE, S. Sharing income or Profit split: A sovereign method in Transfer pricing?. Revue du contrôle, de la comptabilité et de l’audit , [S. l.], v. 3, n. 2, 2020. Disponível em: https://www.revuecca.com/index.php/home/article/view/378. Acesso em: 28 jun. 2025.