Vásquez Nieva, Óscar, and J. Arias Quispe. “Influence of Linkage on the Declared Price for Customs Taxation: Treatment of Transfer Pricing in Customs Valuation”. Derecho & Sociedad, no. 43, May 2014, pp. 301-8, https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12577.