PHIRI, G. International Tax: Hybrid Mismatch Arrangements and Shortcomings of the OECD BEPS Action 2 Final Report 2015. Digital Repository of Theses , [S. l.], 2025. Disponível em: https://repository.learn-portal.org/index.php/rps/article/view/1097. Acesso em: 5 mar. 2026.