Oliveira, José André Wanderley Dantas de, and João Marcelo Holmes. “Abusive Tax Planning of Transnationals and the Erosion of Tax Bases: Between Legality and Morality”. Revista Direito Tributário Atual, no. 48, Mar. 2023, pp. 638-86, https://revista.ibdt.org.br/index.php/RDTA/article/view/1858.