VIÑUALES SEBASTIÁN, . L. ATAD III & Holding Structures: EU proposal re “shell entities”. Review of International and European Economic Law, [S. l.], v. 1, n. 2, p. Suppl. 1, 2022. Disponível em: https://www.rieel.com/index.php/rieel/article/view/31. Acesso em: 15 oct. 2025.