Chand, Vikram, Salim Damji, and Kinga Romanovska. “Permanent Establishments under the Pillars: The Relevance of a Transfer Pricing Analysis”. Analysis and Studies CASP 15, no. 1 (August 31, 2023): 31–42. Accessed December 5, 2025. https://econjournals.sgh.waw.pl/ASCASP/article/view/4096.