Ezeta Carpio, Sergio, Pontificia Universidad Católica del Perú, Peru

• Derecho & Sociedad No 43 (2014) - Impuesto General a las Ventas
  Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?
  Abstract  PDF (Español)
• Derecho & Sociedad No 50 (2018) - Derecho Tributario
  Treatment of the exportation of services in the General Sales Tax: evolution and current regime
  Abstract  PDF (Español)