TEO, K. S. Tax Avoidance: The Scope and Effect of Section 140 of the Income Tax Act 1967. Journal of Malaysian and Comparative Law, [S. l.], v. 9, n. 1 and 2, p. 75–102, 2019. Disponível em: https://ejournal.um.edu.my/index.php/JMCL/article/view/15892. Acesso em: 18 may. 2024.