Abrão Junior, Ali Antonio. “INTERNATIONAL ELECTRONIC COMMERCE AND THE NEW COMPLIANCE PLAN: Raising the Incidence of Import Tax and ICMS on Digital Platforms Such As Shein, AliExpress and Shopee”. Revista Interface Tecnológica 21, no. 1 (January 28, 2025): 15–27. Accessed December 5, 2025. https://revista.fatectq.edu.br/interfacetecnologica/article/view/1833.