MARTÍN JIMÉNEZ, Adolfo. Beneficial owner, GAARs, EU directives, double tax treaties and the «Danish judgments» of the CJEU: how to put the jigsaw together (perhaps with the Colgate case) and avoid conflicts and legal uncertainty. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 452, p. 75–124, 2020. DOI: 10.51302/rcyt.2020.3767. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3767. Acesso em: 22 jul. 2024.