Bomfim, Gilson Pacheco, and Leonardo da Silva Sant Anna. “Taxation of Cloud Computing and the Brazilian Treaties Against Double Taxation of Income”. Scientia Iuris 28, no. 1 (March 30, 2024): 117–138. Accessed April 15, 2025. https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/49011.