Tributación en servicios digitales. Advocatus, [S. l.], n. 040, p. 15–18, 2021. DOI: 10.26439/advocatus2021.n040.5280. Disponível em: https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5280. Acesso em: 24 nov. 2025.