BRENNAN, T.; SCHIZER, D. TRANSACTION-SPECIFIC TAX REFORM IN THREE STEPS: THE CASE OF CONSTRUCTIVE OWNERSHIP. Columbia Journal of Tax Law, [S. l.], v. 15, n. 1, p. 1–76, 2024. DOI: 10.52214/cjtl.v15i1.12357. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/12357. Acesso em: 10 may. 2024.