Permanent establishment, Is the seat of management a new criterion for the domicile of legal persons?. Forseti. Law Review, [S. l.], v. 6, n. 9, p. 72–80, 2019. DOI: 10.21678/forseti.v0i9.1062. Disponível em: https://revistas.up.edu.pe/forseti/article/view/1062. Acesso em: 2 oct. 2026.