Régimen tributario aplicable a las universidades en el Perú. Advocatus, [S. l.], n. 025, p. 307–315, 2011. DOI: 10.26439/advocatus2011.n025.400. Disponível em: https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/400. Acesso em: 10 oct. 2025.