El fideicomiso y sus implicancias tributarias. Advocatus, [S. l.], n. 028, p. 271–285, 2019. DOI: 10.26439/advocatus2013.n028.4206. Disponível em: https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/4206. Acesso em: 24 nov. 2025.