BELAUNDE PLENGE, Walther. Gastos de Responsabilidad Social: Aspectos Tributarios a Considerar. Derecho & Sociedad, [S. l.], n. 43, p. 15–27, 2014. Disponível em: https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12553. Acesso em: 24 dic. 2025.