RUSEK, J. Use of the concept of economic substance from the perspective of international tax regulations. Tax Law Quarterly, [S. l.], n. 1, p. 45–60, 2019. DOI: 10.18778/1509-877X.2019.01.03. Disponível em: https://czasopisma.uni.lodz.pl/tax/article/view/9159. Acesso em: 19 may. 2024.