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|a Elementos de derecho comercial, tributario y contable /
|c Luis Alberto Cadavid Arango, Horacio Valencia Madrid., John Cardona Arteaga.
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|b McGrawHill Interamericana,
|c 1998.
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|a El ente económico o la empresa -- El comerciante, sus obligaciones y los actos mercantiles -- Las sociedades comerciales -- Los bienes mercantiles -- Los registros públicos -- Los contratos mercantiles -- Derecho tributario -- Del impuesto de renta, ventas, timbre nacional, y de la retención en la fuente -- Reglas de procedimiento en materia de impuestos administrados por la dirección de impuestos y aduanas nacionales -- El derecho y su relación con la contabilidad -- El derecho contable en la legislación tributaria
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