FIRMANSYAH H.S.; ADRINATA, R. The Arm’s Length Principle vs the Global Tariff Approach: Determining Which is Better for Realising the SDGs. Jurnal Pajak dan Keuangan Negara (PKN), [S. l.], v. 7, n. 1, p. 71–97, 2025. DOI: 10.31092/jpkn.v7i1.3420. Disponível em: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/3420. Acesso em: 27 feb. 2026.