SILALAHI, Heriantonius. Reconfiguring Tax Sovereignty under the OECD Two-Pillar Framework: Legal and Institutional Readiness in a Developing Economy. Jurnal Inovasi Pajak Indonesia, [S. l.], v. 1, n. 4, p. 196–206, 2025. DOI: 10.69725/jipi.v1i4.297. Disponível em: https://analysisdata.co.id/index.php/JIPI/article/view/297.. Acesso em: 29 may. 2026.