2076-054X 2076-054X S2076-054X2017004400060 10.18004/pdfce/2076-054x/2017.023(44)060-071 Paraguay Paraguay 00 06 2017 00 06 2017 23 44 60 71

2016 2015 81-91 2007 Centro Interamericano de Administraciones Tributarias. (CIAT) 2015 1995