SEVILLA TORRES, J. Tax harmonization policies in the European Union: analysis compared. Semestre Económico, Puno, PE, v. 13, n. 1, p. 11–23, 2024. Disponível em: https://semestreeconomico.unap.edu.pe/index.php/revista/article/view/194. Acesso em: 6 jul. 2025.