FAN, Siyu; YUAN, Shangbo. A Review of Theoretical and Practical Studies on Taxation of Data Elements. Highlights in Business, Economics and Management, [S. l.], v. 57, p. 72–77, 2025. DOI: 10.54097/yfwadw23. Disponível em: https://hbem.org/index.php/OJS/article/view/378. Acesso em: 3 sep. 2026.