MANALU, M. D.; NEGARA, P. D.; RUSYAD, Z. Economic Substance Is Evidentiary, Not Constitutive: Reconstructing the Jurisdictional Limits of Transfer Pricing in Vodafone India Services Pvt. Ltd. Strata Social and Humanities Studies, [S. l.], v. 4, n. 2, p. 120–135, 2026. DOI: 10.59631/sshs.v4i2.598. Disponível em: https://journals.stratapersada.com/index.php/sshs/article/view/598. Acesso em: 3 nov. 2026.