HERRERA MOLINA, Pedro Manuel; TANDAZO RODRÍGUEZ, Ada. Tax exemption for work abroad regarding members of a board of directors and the possibility of not imposing penalties for sham transactions: A propósito del ATS de 21 de febrero de 2020, rec. núm. 5596/2019. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 447, p. 5–36, 2020. DOI: 10.51302/rcyt.2020.3671. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3671. Acesso em: 25 aug. 2024.