Thin capitalization or earnings stripping rule?: An evolutionary and comparative analysis of the rules limiting the deduction of financial expenses and their approach in Peru. Forseti. Law Review, [S. l.], v. 8, n. 12, p. 95–133, 2020. DOI: 10.21678/forseti.v8i12.1356. Disponível em: https://revistas.up.edu.pe/forseti/article/view/1356. Acesso em: 2 oct. 2026.