TEO, K. S. Tax Avoidance: The Scope And Effect Of Section 140 Of The Income Tax Act, 1967 (Part II). Journal of Malaysian and Comparative Law, [S. l.], v. 10, n. 1 and 2, p. 153–188, 2019. Disponível em: https://ijie.um.edu.my/index.php/JMCL/article/view/15905. Acesso em: 4 jul. 2024.