BANGKIT CAHYONO; ZUDAN ARIEF FAKRULLAH. Reclassification of Excessive Royalties as Disguised Dividends: A Normative Analysis of Secondary Adjustment in Indonesian Tax Law and OECD Standards. Greenation International Journal of Law and Social Sciences, [S. l.], v. 3, n. 3, p. 1387–1395, 2025. DOI: 10.38035/gijlss.v3i3.637. Disponível em: https://research.e-greenation.org/GIJLSS/article/view/637. Acesso em: 30 nov. 2025.