SHEFFRIN, S. A MINIMAL ROLE FOR MINIMUM TAXES. Columbia Journal of Tax Law, [S. l.], v. 12, n. 1, p. 1–26, 2020. DOI: 10.52214/cjtl.v12i1.7405. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/7405. Acesso em: 19 apr. 2024.