GONZÁLEZ OLIER, E. J. . Special sales tax base AIU for civil construction contracts. Revista de Derecho Fiscal, [S. l.], n. 28, p. 227–240, 2025. DOI: 10.18601/16926722.n28.09. Disponível em: https://revistas.uexternado.edu.co/index.php/fiscal/article/view/10981. Acesso em: 15 dic. 2025.