VILLANUEVA GUTIÉRREZ, Walker. El IGV en los servicios financieros. IUS ET VERITAS, [S. l.], v. 20, n. 40, p. 358–368, 2010. Disponível em: https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/12159. Acesso em: 28 dic. 2025.