CALDERÓN CARRERO, José Manuel; QUINTAS SEARA, Alberto. The concept of «aggressive tax planning»: an approach from the perspective of the works developed by the OECD. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 394, p. 41–92, 2016. DOI: 10.51302/rcyt.2016.4549. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/4549. Acesso em: 17 may. 2024.