OLIVEIRA, José André Wanderley Dantas de; HOLMES, João Marcelo. Abusive Tax Planning of Transnationals and the Erosion of Tax Bases: between Legality and Morality. Revista Direito Tributário Atual, [S. l.], n. 48, p. 638–686, 2023. Disponível em: https://revista.ibdt.org.br/index.php/RDTA/article/view/1858. Acesso em: 18 may. 2024.