BARBOSA MARIÑO, Juan David. COLOMBIAN TRANSFER PRICING RULES. RECENT DEVELOPMENTS, THE NOTION OF RELATED PARTIES AND THE ARMS LENGTH STANDARD. Vniversitas, [S. l.], v. 55, n. 111, p. 33–63, 2006. Disponível em: https://revistas.javeriana.edu.co/index.php/vnijuri/article/view/14657. Acesso em: 16 dec. 2025.