LIPKA, K. Transfer pricing – the principle of formulary apportionment and small and medium-sized enterprises (SMEs). Studia Iuridica Toruniensia, [S. l.], v. 32, n. 1, p. 169–185, 2023. DOI: 10.12775/SIT.2023.008. Disponível em: https://apcz.umk.pl/SIT/article/view/41790. Acesso em: 18 jul. 2024.