Sarmiento Pérez, Miryam Guadalupe, and Azucena de las Mercedes Torres Negrete. “Ecuadorian Tax Framework and Tax Planning in Financial Intermediation of the Popular and Solidarity Sector”. Religación 8, no. 36 (April 30, 2023): e2301048. Accessed July 3, 2024. https://revista.religacion.com/index.php/religacion/article/view/1048.