AZAM, R. Minimum Global Effective Corporate Tax Rate as General Anti-Avoidance Rule. Columbia Journal of Tax Law, [S. l.], v. 8, n. 2, p. 5–55, 2017. DOI: 10.7916/cjtl.v8i2.2841. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2841. Acesso em: 5 may. 2024.