Hernández Berenguel, Luis2018-04-122018-04-121991http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/15316/15777application/pdfspainfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/4.0El Impuesto a los Activosinfo:eu-repo/semantics/articlehttps://purl.org/pe-repo/ocde/ford#5.05.00