TABORDA, Daniel; MARTINS, António; SÁ, Cristina. Determining excess indebtedness for tax purposes: how to apply a poorly conceived standard?. Revista Jurídica Portucalense , [S. l.], p. 64–85, 2022. Disponível em: https://revistas.rcaap.pt/juridica/article/view/26448. Acesso em: 4 oct. 2026.