Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleEditorial.AuthorsLOZANO RODRÍGUEZ, ELEONORA; FRANCISCO MAFLA, JOSÉSubjectsTAXATIONPublicationRevista del ICDT, 2021, Vol 57, Issue 83, p15ISSN0122-0799Publication typeArticle