KARINA. The role of soft law before the international tax competition: the code of conduct for business taxation. Revista de la Facultad de Derecho y Ciencias Políticas, [S. l.], v. 46, n. 124, p. 65–91, 2016. DOI: 10.18566/rfdcp.v46n124.a05. Disponível em: https://revistas.upb.edu.co/index.php/derecho/article/view/1948. Acesso em: 5 jul. 2026.