The new taxation of the digital economy: first step of a true international tax harmonization. CUADERNOS DE DERECHO TRANSNACIONAL, [S. l.], v. 14, n. 1, p. 334–369, 2022. DOI: 10.20318/cdt.2022.6688. Disponível em: https://e-revistas.uc3m.es/index.php/CDT/article/view/6688. Acesso em: 5 dec. 2025.