DWI PRASETYO, Bangkit; PUSPITASARI, Diana. Tax Treaty Scrutiny, Proprietary Costs, and Offshore Disclosure in Emerging Markets. Jurnal Inovasi Pajak Indonesia, [S. l.], v. 2, n. 1, p. 01–18, 2025. DOI: 10.69725/jipi.v2i1.326. Disponível em: https://analysisdata.co.id/index.php/JIPI/article/view/326.. Acesso em: 29 may. 2026.