Sampaio, Rui Miguel Pereira. “The Issue of Municipal Surtax on the Tax Credit for International Juridical Double Taxation of Income”. Revista Jurídica Portucalense , no. 28 (December 28, 2020): 124–144. Accessed May 2, 2025. https://revistas.rcaap.pt/juridica/article/view/16457.