ABDESSAMAD, Belhadji. Criteria for inferring legal objectives in financial transactions: A study of models. The International tax journal, [S. l.], v. 52, n. 6, p. 5076–5090, 2025. Disponível em: https://internationaltaxjournal.online/index.php/itj/article/view/486. Acesso em: 23 aug. 2026.