SAPKOTA, Prem Prasad. Corporate Tax Planning Practices in Nepal. The Lumbini Journal of Business and Economics, [S. l.], v. 13, n. 1, p. 112–121, 2025. DOI: 10.3126/ljbe.v13i1.80261. Disponível em: https://www.nepjol.info/index.php/ljbe/article/view/80261. Acesso em: 6 dec. 2025.