Vaca Bohórquez Ángela C. Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions. RDF [Internet]. 30 de junio de 2016 [citado 19 de abril de 2024];(8):89-102. Disponible en: https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568