How is the Tax Base of ITBI Determined in Cases of Property Contribution to Holdings: In light of Higher Courts Jurisprudence . Revista Científica Virtual da ESA OAB/SP [Internet]. 2023 Dec. 6 [cited 2026 May 21];1(42):35-46. Available from: https://revista.esaoabsp.com/index.php/esa/article/view/190