Martínez Morant, María del Mar. “Challenges from Tax Consultations in the Local Sphere for Taxpayers and Tax Administrations”. Revista de Contabilidad y Tributación. CEF, no. 447 (June 7, 2020): 55–86. Accessed July 22, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/3673.