External Variables Affecting the Transfer Pricing Decisions: Arm’s Length Basis and Transfer Pricing. Advance Journal of Econometrics and Finance, [S. l.], v. 3, n. 3, p. 1–20, 2025. DOI: 10.63075/7k4mgc52. Disponível em: https://www.ajeaf.com/index.php/Journal/article/view/82. Acesso em: 18 apr. 2026.