., Natalina; ., Apollo. Arm’s Length Principle Analysis on Tax Avoidance through Transfer Pricing Post- Pandemic (Covid-19): A Proposed Study. KnE Social Sciences, [S. l.], v. 8, n. 12, p. 31–37, 2023. DOI: 10.18502/kss.v8i12.13648. Disponível em: https://knepublishing.com/index.php/KnE-Social/article/view/13648. Acesso em: 11 oct. 2025.