Lobato, Carla Gonçalves. “Enforcing the Arm’s Length Principle in the Knowledge-Based Economy: There Are No Winners, But All Are Losers”. Revista Direito Tributário Atual, no. 37 (junho 1, 2017): 59–83. Acessado maio 8, 2025. https://www.revista.ibdt.org.br/index.php/RDTA/article/view/320.