Orellana, Marlon Manya, and Miryam C. González-Rabanal. “The International Economic Double Taxation of Dividends: Its Handling in the Convention Between Ecuador and Spain”. Journal of Tax Administration 7, no. 2 (December 31, 2022): 105–123. Accessed November 21, 2024. https://jota.website/jota/article/view/25.