H. A. Falconi Tupiño, N. N. Bautista León, N. A. Calderón Saavedra, M. Flores Caccya, and D. A. Vásquez Llanos, “Taxation of Influencers and Digital Content Creators in Peru: Challenges and Regulatory Gaps”, LACCEI, vol. 2, no. 13, Dec. 2025, doi: 10.18687/LEIRD2025.1.1.858.