CREAMER, R. A Framework for Testing Regulatory Authority. Columbia Journal of Tax Law, [S. l.], v. 8, n. 3, p. 326–359, 2017. DOI: 10.7916/cjtl.v8i3.2855. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2855. Acesso em: 30 jun. 2024.