Navarro Ibarrola, Aitor. “Tax Sparing Clauses As a Policy Instrument of Developing Countries: Evidence from the Latin-American Tax Treaty Network”. Nordic Journal on Law and Society 4, no. 01 (April 8, 2021). Accessed February 23, 2025. https://journals.ub.umu.se/index.php/njolas/article/view/185.