MARTINS, S. Some taxation options granted to the non- resident taxpayer under the IRS: analysis of the legislator’s motivation and the legal-fiscal consequences. Revista Jurídica Portucalense , [S. l.], p. 127–145, 2021. Disponível em: https://revistas.rcaap.pt/juridica/article/view/21584. Acesso em: 28 jan. 2025.