TORO RODRÍGUEZ, Andrés; VARGAS-GONZÁLEZ, Carlos. The Simplified Joint-Stock Corporation (S.A.S.) as an Instrument for Succession Planning within Colombia’s Tax Avoidance Regulatory Framework. Revista Visión Contable, [S. l.], n. 32, p. 30–57, 2025. DOI: 10.24142/rvc.n32a3. Disponível em: https://publicaciones.unaula.edu.co/index.php/VisionContable/article/view/1853. Acesso em: 10 nov. 2026.