RUIZ QUINTANILLA, Jacinto. Accounting and tax aspects (according Income Tax Law 27/2014) of mergers (normal, upstream and downstream), implications of the tax merger difference and acquisition accounting reverse. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 396, p. 205–238, 2016. DOI: 10.51302/rcyt.2016.4585. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/4585. Acesso em: 22 jul. 2024.