TABORDA, D.; MARTINS, A.; SÁ, C. 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: 14 may. 2024.