Owens J, Andrés E, Remiro Brotons A, Nicoli M, Fernández Pons X, Byrnes W. Reference Terms Project of the UNITED NATIONS Tax Convention on International Cooperation in Tax Matters. RIEEL.com [Internet]. 2024 Mar. 25 [cited 2025 Mar. 27];3(5):5.1-5.20. Available from: https://rieel.com/index.php/rieel/article/view/84