Sanín Gómez, J.E. (2010) “Development and Evolution of the Tax Treatment of in Kind Contributions in Colombia”, Revista de la Facultad de Derecho y Ciencias Políticas, 40(112), pp. 81–122. Available at: https://revistas.upb.edu.co/index.php/derecho/article/view/3774 (Accessed: 17 June 2026).