DÍAZ, J. C. . Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada . Revista de Derecho Fiscal, [S. l.], n. 24, p. 161–183, 2023. DOI: 10.18601/16926722.n24.08. Disponível em: https://revistas.uexternado.edu.co/index.php/fiscal/article/view/9167. Acesso em: 13 jul. 2024.