Fiscalidad directa de la economía digital. Advocatus, [S. l.], n. 040, p. 171–180, 2021. DOI: 10.26439/advocatus2021.n040.5291. Disponível em: https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5291. Acesso em: 28 nov. 2025.