Fernandes, Fernando Alberto Dutra, Arilton Teixeira, and Ézio C. S. Baptista. “Brazil’s COFINS Tax: An Empirical Study of the Change in the Calculation Rules on the Profits of Companies Listed on the BOVESPA and Its Impact on Federal Tax Revenue”. Review of Business Management 12, no. 35 (July 1, 2010): 171–190. Accessed November 23, 2024. https://rbgn.fecap.br/RBGN/article/view/540.