OYAMADA, Bruno Akio; LUZ, Victor Lyra Guimarães. Controversial Aspects of the Thin Capitalization Rules after Law No. 12,973/2014: Interests Accounted as Cost of Assets. Revista Direito Tributário Atual, [S. l.], n. 48, p. 45–69, 2023. Disponível em: https://revista.ibdt.org.br/index.php/RDTA/article/view/744. Acesso em: 18 may. 2024.