YÁÑEZ, F. . From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework. Revista de Derecho Fiscal, [S. l.], n. 24, p. 285–297, 2023. DOI: 10.18601/16926722.n24.13. Disponível em: https://revistas.uexternado.edu.co/index.php/fiscal/article/view/9172. Acesso em: 14 jul. 2024.