Corchero Romero, Luis. “Default and Taxation in Spain and Portugal from the Perspective of Corporate Tax and VAT”. Revista de Contabilidad y Tributación. CEF, no. 343 (October 7, 2011): 1–22 (digital). Accessed May 19, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/6883.