Báez Moreno, Andrés. “A 19th Century Tax System Hunting a 21st Century Taxpayer: The Unstoppable Tax Break Out of Youtubers to Andorra”. Revista de Contabilidad y Tributación. CEF, no. 466 (January 7, 2022): 43–86. Accessed July 22, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/7491.