2184-7770
2184-7770
S2184-77702021000400218
10.36367/ntqr.9.2021.218-227
Peru
Peru
30
06
2021
30
06
2021
9
218
227
[
2019
]
[
2018
]
[
2007
7
1
1
33-44
]
[
2014
5.a ed
]
[
2019
5
2
2
125-40
]
[
2005
2
77-100
]
[
2013
10
4
4
]
[
2010
7
19-36
]
[
2010
7
3
3
58-78
]
[
OECD
2013
]
[
OECD
2018
4ª ed
]
[
2019
1a ed
]
[
Vodanovic Legal
2019
]
[
2003
]
[
2005
27
9
9
1123-37
]