CALIL, Ricardo. The Levy of Income Tax and Tax on Inheritance and Donations (ITCMD) on Transactions with Trusts. RDTI Atual, [S. l.], n. 4, p. 186–208, 2018. Disponível em: https://revista.ibdt.org.br/index.php/RDTIAtual/article/view/576. Acesso em: 17 may. 2024.