Buffon, Marciano, e Isaías Luz da Silva. “BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS”. Panorama of Brazilian Law 3, no. 3-4 (novembro 1, 2015): 222–253. Acessado junho 16, 2025. https://www.e-publicacoes.uerj.br/pbl/article/view/34409.