@misc{kim2022a,
  author = {Kim, Habbine Estelle},
  title = {A Tax Perspective on the Enforcer’s True Role in Onshore and Offshore Common Law Jurisdictions},
  year = {2022},
  howpublished = {Available at SSRN 3972163},
  url = {https://ssrn.com/abstract=3972163}
}