Rosenblatt P, Moreira GEB. Neither in Heaven nor on Earth: Rethinking the Application of the Business Purpose Test by Analysing the Recent Case Law at the Brazilian Federal Administrative Tax Appeals’ Court. RDTA [Internet]. 2019 Dec. 1 [cited 2024 Jul. 3];(43):499-523. Available from: https://revista.ibdt.org.br/index.php/RDTA/article/view/1458