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Levano Huamaccto, Ronald Studer, Oscanoa Ponce, Bill Frank and Chávez Taipe, César Enrique Devolución del saldo a favor del exportador y exportaciones de minerales metálicos del sector minero peruano. Quipukamayoc, Set 2022, vol.30, no.64, p.43-51. ISSN 1609-8196

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Oscanoa Ponce, Bill Frank and Levano Huamaccto, Ronald Studer Aspectos contables y tributarios del devengo bajo el alcance de la legislación tributaria peruana. Quipukamayoc, Mayo 2021, vol.29, no.60, p.73-80. ISSN 1609-8196

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Lévano Huamaccto, Ronald Studer, Oscanoa Ponce, Bill Frank and Casavilca Maldonado, Edmundo Rafael Efecto de la cotización internacional del cobre en la recaudación del impuesto a la renta empresarial del sector minero. Quipukamayoc, Set 2021, vol.29, no.61, p.29-36. ISSN 1609-8196

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