ABDELOUAHAB, Chergui. Land border areas between development requirements and customs zone restrictions. The International tax journal, [S. l.], v. 52, n. 4, p. 1568–1577, 2025. Disponível em: https://internationaltaxjournal.online/index.php/itj/article/view/170. Acesso em: 30 sep. 2025.