SANÍN GÓMEZ, Juan Esteban. Development and Evolution of the Tax Treatment of in Kind Contributions in Colombia. Revista de la Facultad de Derecho y Ciencias Políticas, [S. l.], v. 40, n. 112, p. 81–122, 2010. Disponível em: https://revistas.upb.edu.co/index.php/derecho/article/view/3774. Acesso em: 12 aug. 2026.