“Deductibility of the Spending Linked to the Expenditures Incurred As a Result of an Extrajudicial Transaction: Are We in the Face of a True Act of Liberality?”. Derecho & Sociedad, no. 43 (May 13, 2014): 29–36. Accessed September 18, 2026. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554.