Fernández Hernández, Raúl. “El Paquete Side-by-Side Del Pilar Dos De La OCDE”. Revista Técnica Tributaria 2, no. 153 (June 30, 2026): 175–204. Accessed October 13, 2026. http://revistatecnicatributaria.com/index.php/rtt/article/view/2748.