SATTERTHWAITE, E. A. On the Threshold: Smallness and the Value-Added Tax. Columbia Journal of Tax Law, [S. l.], v. 9, n. 2, p. 177–227, 2018. DOI: 10.7916/cjtl.v9i2.2862. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2862. Acesso em: 29 mar. 2024.