Reconstruction of Tax Judges’ Ratio Decidendi in International Tax Disputes based on The Principle of Substance Over Form. Asian Journal of Social and Humanities, [S. l.], v. 4, n. 10, p. 4576–4585, 2026. DOI: 10.59888/ajosh.v4i10.733. Disponível em: https://ajosh.org/jsh/article/view/733. Acesso em: 8 jul. 2026.