LANDA FOURNAIS, L. E. Building the arm’s length interest rate in the absence of comparable transactions. The Anáhuac Journal, [S. l.], v. 21, n. 1, p. Págs. 12–39, 2021. DOI: 10.36105/theanahuacjour.2021v21n1.01. Disponível em: https://publicaciones.anahuac.mx/index.php/the_anahuac_journal/article/view/746. Acesso em: 3 jul. 2024.