ELLIOTT, T. L.; SALYER, R. Ethics, The Law and Taxes: The Ethical and Legal Implications of a Tax Shelter. Journal of Leadership, Accountability and Ethics, [S. l.], v. 15, n. 4, 2018. Disponível em: https://articlearchives.co/index.php/JLAE/article/view/3805. Acesso em: 20 sep. 2025.