MILLER, D. S. Tax Planning Under the Destination Based Cash Flow Tax: A Guide for Policymakers and Practitioners. Columbia Journal of Tax Law, [S. l.], v. 8, n. 2, p. 295–308, 2017. DOI: 10.7916/cjtl.v8i2.2852. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2852. Acesso em: 3 may. 2024.