ROJAS BARRIENTOS, Sergio Rodrigo. The Effective Tax Challenge Arguments: Jurimetrical Analysis of the Arguments Raised before the Regional Tax Challenge Authority. Opinión Jurídica, [S. l.], v. 22, n. 47, p. 1–29, 2023. DOI: 10.22395/ojum.v22n47a19. Disponível em: https://revistas.udem.edu.co/index.php/opinion/article/view/3959. Acesso em: 3 apr. 2025.