@incollection{SalcedoYounes2021, author = {Ruth Yamile Salcedo Younes}, title = {Fuerza vinculante de los conceptos en materia tributaria}, booktitle = {Derecho administrativo y desarrollo sostenible}, editor = {Markus Ludwigs and Jos{\´e} Hern{\´a}n Muriel Ciceri}, doi = {10.25972/WUP-978-3-95826-149-5-45}, year = {2021}, }