ARRIAGADA ROJAS, S. SUELDO EMPRESARIAL, TRIBUTARIO Y PREVISIONAL. Revistas de Estudios Tributarios, [S. l.], v. 25, n. 25, p. 59–78, 2021. Disponível em: https://revistaestudiostributarios.uchile.cl/index.php/RET/article/view/64648. Acesso em: 22 ago. 2025.