BENÍTEZ CLERIE, Pablo. The leading role of the tax base of the tax group in the latest regulations and doctrine. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 489, p. 69–96, 2023. DOI: 10.51302/rcyt.2023.19357. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/19357. Acesso em: 20 may. 2024.