Elfred Ríos Flores, Hugo Alvarado Rios, Sunil Guardia Salas, Miguel Angulo Cárdenas, Katherine Elisa Pimentel Dionicio, Jeremías Allpas Rodríguez, et al. Non-Deductible Expenses of MSEs and their Relationship with International Accounting Standard IAS 12 in the city of Huanuco – Peru . Migrat. Lett. [Internet]. 2023 Oct. 6 [cited 2025 Jul. 10];20(S7):53-67. Available from: https://migrationletters.com/index.php/ml/article/view/4278