Zumba Barbosa, Miguel Ángel. “Standard of Proof in Tax Omission Disputes: An Overview of Ecuadorian Legislation and Case Law”. Quaestio facti. International Journal on Evidential Reasoning, no. 8 (January 14, 2025): 57–87. Accessed August 13, 2025. https://revistes.udg.edu/quaestio-facti/article/view/23051.