Catarino, João Ricardo, and Daniela Esteves. 2020. “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, no. 49 (July):e20204911. https://doi.org/10.22187/rfd2020n49a11.