ACHARYA, Moumita. Case-Based Study on the Tax Implications of Offshore Financial Centres (OFCs). Swami Vivekananda University Press, Kolkata, West Bengal, India., p. 111–119, 2025. Disponível em: https://swamivivekanandauniversitypress.com/index.php/svup/article/view/337. Acesso em: 24 oct. 2026.