ZHIVIKHINA, Olga. Improved control over the use of offshore companies in order to improve tax planning. Gosudarstvennaya Sluzhba, [S. l.], v. 14, n. 2, p. 106–107, 2012. Disponível em: https://gosudarstvennaya-sluzhba.owebs.ru/article/view/21519. Acesso em: 9 nov. 2026.