SERRANO ANTÓN, Fernando. The influence of BEPS Action Plan in the spanish taxation: impact on legislation, tax litigation and the role of courts. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 391, p. 77–110, 2015. DOI: 10.51302/rcyt.2015.4937. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/4937. Acesso em: 18 may. 2024.