RODRIGO CHAQUES, Germán. Restriction on the tax deduction of the financial expenses in the Spanish Corporate Income Tax, comparability and constitutional analysis. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 362, p. 59–80, 2013. DOI: 10.51302/rcyt.2013.6385. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6385. Acesso em: 19 may. 2024.