PARRA, K. PLANIFICACIÓN TRIBUTARIA DEL IMPUESTO A LOS GRANDES PATRIMONIOS: tax planning for the large estate tax. INVESTUBA, [S. l.], v. 6, n. 2, 2024. Disponível em: https://revistasuba.com/index.php/INVESUBA/article/view/863. Acesso em: 4 jun. 2025.