BENÍTEZ CLERIE, Pablo. Hybrid mismatches incorporation to Spanish corporate tax law. The ATAD II transposition. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 451, p. 93–120, 2020. DOI: 10.51302/rcyt.2020.3743. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3743. Acesso em: 19 may. 2024.