Bastos, Filipe Silvestre Lacerda. “A CLÁUSULA DO BENEFICIÁRIO EFETIVO COMO MEIO DE COMBATE AO TREATY SHOPPING”. Journal of Public Finance, Taxation and Development 4, no. 4 (May 16, 2016). Accessed June 29, 2025. https://www.e-publicacoes.uerj.br/rfptd/article/view/16331.