MWAPE, Victor; MWANGE, Austin; HAMALENGWA, Munyonzwe. Reassessing the Arm’s Length Principle in Transfer Pricing Regulation: A Doctrinal and Practical Analysis from a Zambian Perspective. African Journal of Commercial Studies, [S. l.], v. 6, n. 1, p. 199–206, 2025. DOI: 10.59413/ajocs/v6.i.1.18. Disponível em: https://ijcsacademia.com/index.php/journal/article/view/248. Acesso em: 30 apr. 2026.