Cir.. Sobre estes testes Mark J. Silverman, "Recent Developments in the Step Transaction Doctrine”, disponível para download em: https://www.steptoe.com/images/content/2/2/v1/2208/357DOC 46 António Fernandes de Oliveira, A Legitimidade do planeamento fiscal – As cláusulas gerais anti-abuso e os conflitos de interesse, Coimbra, Coimbra Ed., 2010, p. 10 47 Joshua Blank, Nancy Staudt, "Corporate Shams”, New York University Law Review, Vol.