HUMAGAI, Reem Prasad. Implementation of Value Added Tax in Nepal. Patan Pragya, [S. l.], v. 8, n. 01, p. 125–137, 2021. DOI: 10.3126/pragya.v8i01.42427. Disponível em: https://www.nepjol.info/index.php/pragya/article/view/42427. Acesso em: 7 dec. 2025.