Mwape, V. .; Mwange, A. .; Hamalengwa, M. . Reassessing the Arm’s Length Principle in Transfer Pricing Regulation: A Doctrinal and Practical Analysis from a Zambian Perspective. AJOCS 2025, 6 (1), 199-206. https://doi.org/10.59413/ajocs/v6.i.1.18.