SMITH, A.; DUNMORE, P. Tax Avoidance and the Financial Structures of Non-Resident Controlled Companies in New Zealand. School of Management Working Papers, [S. l.], p. 1–30, 1996. Disponível em: https://ojs.wgtn.ac.nz/somwp/article/view/7225. Acesso em: 4 oct. 2025.