SARATIAN, Eko Tama; MURTOPO, Purno; YULIANTO, Imam Dwi; PAHALA, Indra; HANDARU, Agung Wahyu. Corporate Tax Planning Strategies: The Role of Shell Companies in Tax Havens and Their Impact on Emerging Markets. Dinasti International Journal of Economics, Finance & Accounting, [S. l.], v. 6, n. 3, p. 1784–1807, 2025. DOI: 10.38035/dijefa.v6i3.4461. Disponível em: https://dinastipub.org/DIJEFA/article/view/4461. Acesso em: 19 may. 2026.