ÁLVAREZ-ARIAS, Orlando. The reinterpretation of the concept of «permanent establishment» provided in the tax treaties through semantic changes. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 480, p. 149–172, 2023. DOI: 10.51302/rcyt.2023.18645. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/18645. Acesso em: 18 may. 2024.