UCELAY SANZ, Ignacio. The minimum taxation in corporate income tax incorporated by the General State Budget Law for 2022 and other amendments. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 467, p. 79–94, 2022. DOI: 10.51302/rcyt.2022.7515. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/7515. Acesso em: 22 jul. 2024.