BREYNER, Frederico Menezes. TYPOLOGICAL OR CONCEPTUAL APPROACH TO TAX POWER ALLOCATION RULES: A COMPARATIVE STUDY BETWEEN BRAZIL AND GERMANY . Revista Direito Tributário Atual, [S. l.], n. 47, p. 223–243, 2021. Disponível em: https://revista.ibdt.org.br/index.php/RDTA/article/view/1173. Acesso em: 19 may. 2024.