Acuña-Maldonado, M., Romero-Fernández, A. and Pinda-Guanolema, B. 2022. Tax treatment of import costs and expenses in importing companies. CIENCIAMATRIA. 8, 3 (Aug. 2022), 1801-1819. DOI:https://doi.org/10.35381/cm.v8i3.835.