Fernandes da Silva, Fabiana Carsoni Alves. “Axation of Gratuitous Assignment of the Right to Use Real Properties, Established by Art. 23, Sec. VI, of Brazilian Law 4,506: Is This a Case of Imputed Income or a Special Anti-Avoidance Rule?”. Revista Direito Tributário Atual, no. 39, Dec. 2021, pp. 138-62, https://revista.ibdt.org.br/index.php/RDTA/article/view/1455.