GRACIA ESPINAR, Eduardo; VIÑAS RUEDA, Lorena. Review of the tax regime for restructuring transactions: proposed amendments. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 323, p. 55–80, 2010. DOI: 10.51302/rcyt.2010.6947. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6947. Acesso em: 18 may. 2024.