PUTRI, M. .; SIHOMBING, B. A. S.; FUADAH, L. L. . Multinational Tax Planning: Foreign Tax Credit Limitations And Income Shifting. Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis, [S. l.], v. 6, n. 2, p. 99 - 110, 2025. DOI: 10.47747/jismab.v6i2.2720. Disponível em: https://www.journal.jis-institute.org/index.php/jismab/article/view/2720. Acesso em: 9 oct. 2026.