SPEECE, Evan. Abusive Tax Shelters: An Ethical, Historical, and Legal Analysis. Elements, [S. l.], v. 4, n. 2, 2008. DOI: 10.6017/eurj.v4i2.8887. Disponível em: https://ejournals.bc.edu/index.php/elements/article/view/8887. Acesso em: 4 may. 2024.