Tributación contemporánea. Foro: Revista de Derecho, [S. l.], n. 43, p. 152–153, 2025. DOI: 10.32719/26312484.2025.43.9. Disponível em: https://ojs.freddyguerrero.com/index.php/foro/article/view/5421. Acesso em: 29 oct. 2025.