F. Clavijo Hernandez, “Régimen Transitorio del Fondo de Previsión para Inversiones”., RTT, vol. 4, no. 15, pp. 57–69, Dec. 1991, Accessed: Mar. 12, 2026. [Online]. Available: https://revistatecnicatributaria.com/index.php/rtt/article/view/2112