Tomado de: https://www.kpmg.com/CO/es/IssuesAndInsights/ArticlesPublications/Documents/Resumen%20Ejecutivo_Reforma%20Tributaria.pdf
Tomado de: https://www.kpmg.com/CO/es/IssuesAndInsights/ArticlesPublications/Documents/Resumen%20Ejecutivo_Reforma%20Tributaria.pdf