Cabeda, D. and Farias, E. da S. (2019) “AN ANALYSIS OF EFFECTIVE TAX RATE (ETR) IN THE DEFINITIVE TAX REGIMEN (RTD) FROM LAW 12.973/14”, ConTexto - Contabilidade em Texto. Porto Alegre, 19(42). Available at: https://seer.ufrgs.br/index.php/ConTexto/article/view/94923 (Accessed: 8 August 2026).