SAMPAIO, Rui Miguel Pereira. The issue of municipal surtax on the tax credit for international juridical double taxation of income. Revista Jurídica Portucalense , [S. l.], n. 28, p. 124–144, 2020. Disponível em: https://revistas.rcaap.pt/juridica/article/view/16457. Acesso em: 7 feb. 2026.