WELLS, B.; LOWELL, C. H. Income Tax Treaty Policy in the 21st Century: Residence vs. Source. Columbia Journal of Tax Law, [S. l.], v. 5, n. 1, p. 1–39, 2014. DOI: 10.7916/cjtl.v5i1.2819. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2819. Acesso em: 28 apr. 2024.