@article{Villanueva GutiƩrrez_2013, title={El fideicomiso y sus implicancias tributarias}, volume={23}, url={https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/11946}, number={47}, journal={IUS ET VERITAS}, author={Villanueva GutiƩrrez, Walker}, year={2013}, month={abr.}, pages={264-277} }