ET. AL., P. M. J. . SUSTAINABILITY CHALLENGES FACED BY SMES FROM TRANSFER PRICING LAWS. International Journal of Modern Agriculture, [S. l.], v. 10, n. 2, p. 265 - 277, 2021. Disponível em: https://modern-journals.com/index.php/ijma/article/view/748. Acesso em: 7 may. 2024.