OTÁLORA, C. . Colombian Tax Bill – Significant Economic Presence . Revista de Derecho Fiscal, [S. l.], n. 24, p. 185–201, 2023. DOI: 10.18601/16926722.n24.09. Disponível em: https://revistas.uexternado.edu.co/index.php/fiscal/article/view/9168. Acesso em: 22 jul. 2024.