“The Incidence of the COVID-19 Pandemic in the Analysis of Transfer Prices for Income Tax in Peru: Required Measures”. Contabilidad y Negocios 17, no. 33 (June 27, 2022): 57–76. Accessed September 18, 2026. https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/25396.