@article{González Silva_2020, title={Capital propio tributario simplificado en el Régimen Pro Pyme}, volume={1}, url={https://revistaestudiostributarios.uchile.cl/index.php/RET/article/view/58286}, number={23}, journal={Revista de Estudios Tributarios}, author={González Silva, Luis}, year={2020}, month={ago.}, pages={pp. 269–282} }