CATARINO, João Ricardo; ESTEVES, Daniela. The non-Common Residence: A New Connection Element in the Taxation of the Personal Income Tax? A Research Aimed at the Solutions Adopted in Portugal and Spain. Revista de la Facultad de Derecho, [S. l.], n. 49, p. e20204911, 2020. DOI: 10.22187/rfd2020n49a11. Disponível em: https://revista.fder.edu.uy/index.php/rfd/article/view/758. Acesso em: 9 nov. 2026.