Mwape, V., Mwange, A. and Hamalengwa, M. (2025) “Comparative Jurisprudence on the Application of the Arm’s Length Principle: A Global Survey of Transfer Pricing Regulation and its Implications for Zambia”, African Journal of Commercial Studies, 6(3), pp. 19–26. doi:10.59413/ajocs/v6.i3.3.