El nuevo régimen de transparencia fiscal internacional peruano. Advocatus, [S. l.], n. 027, p. 305–313, 2012. DOI: 10.26439/advocatus2012.n027.4162. Disponível em: https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/4162. Acesso em: 10 oct. 2025.