JIMÉNEZ-VALLADOLID DE L’HOTELLERIE- FALLOIS, Domingo Jesús. The multilateral solutions for the taxation of the digital economy: From thefailure of Pillar One`s Amount A to the doubts on article 12B of the UN ModelTax Convention. Technical Tax Journal, [S. l.], v. 3, n. 146, p. 23–67, 2025. DOI: 10.48297/j7tv0s42. Disponível em: https://revistatecnicatributaria.com/index.php/rtt/article/view/2503. Acesso em: 5 nov. 2026.