SAMIRA, Belaghouati. The taxpayer guarantees in facing the authority of the tax administration during tax investigation. The International tax journal, [S. l.], v. 52, n. 5, p. 2173–2182, 2025. Disponível em: https://internationaltaxjournal.online/index.php/itj/article/view/228. Acesso em: 30 sep. 2025.