GOOSEN, Lize; GREEFF, Cecileen. Thin Capitalisation Safe Harbour Rules: A Proposed Conceptual Legislative Design. Potchefstroom Electronic Law Journal, [S. l.], v. 28, p. (Published on 20 March 2025) pp 1–35, 2025. DOI: 10.17159//1727-3781/2025/v28i0a17049. Disponível em: https://perjournal.co.za/article/view/17049. Acesso em: 29 mar. 2025.