V. . Mwape, A. . Mwange, and M. . Hamalengwa, “Reassessing the Arm’s Length Principle in Transfer Pricing Regulation: A Doctrinal and Practical Analysis from a Zambian Perspective”, AJOCS, vol. 6, no. 1, pp. 199–206, Mar. 2025, doi: 10.59413/ajocs/v6.i.1.18.