FADILAH, Resmi Afifah. Implementing Pillar Two: Challenges and Opportunities in the Global Minimum Tax Framework. Summa : Journal of Accounting and Tax, [S. l.], v. 2, n. 4, p. 220–231, 2024. DOI: 10.61978/summa.v2i4.982. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/982. Acesso em: 6 nov. 2025.