SEVILLA TORRES, Jorge. Tax harmonization policies in the European Union: analysis compared. Semestre Económico, Puno, PE, v. 13, n. 1, p. 11–23, 2024. DOI: 10.26867/se.2024.v13i1.157. Disponível em: https://semestreeconomico.unap.edu.pe/index.php/revista/article/view/194.. Acesso em: 23 aug. 2025.