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Author (or co-author) represents that the article submitted to appraisal, which is attached, is of its authorship, unpublished, and is entitled to not publish this article in any other mean, printed or digital, maintaining the exclusivity for Revista Direito Tributário Internacional Atual, granting, in the event of approval of the work, the copyrights to RDTI-Atual, for purposes of publication of the work in this issue.