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Exportación “regularizada”: ¿Requisito para gozar del drawback? A propósito de la posición emitida por Sunat y el Tribunal Fiscal del Perú
(Pontificia Universidad Católica del Perú, 2019-10-16)
The purpose of this article is to review the position taken by the Peruvian Customs and the Customs Chamber of the Tax Court of Peru related to what should be understood as the “regularization” of an export and ...