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Entidades o instituciones: ¿una cuestión semántica?

 
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<abstract displayLabel="Summary">La «Ley de Financiamiento» incluyó una sobretasa transitoria en el impuesto de renta, cuyo sujeto pasivo eran las entidades financieras. La Corte Constitucional determinó que dicha sobretasa era inconstitucional.</abstract>
<note type="statement of responsibility">Camilo León</note>
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<url displayLabel="electronic resource">https://revista.fasecolda.com/index.php/revfasecolda/article/view/617/581</url>
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<publisher>Bogotá : Unión de Aseguradoras Colombianos, 1979-</publisher>
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<text>17/02/2020 Número 177 - 2020 , p. 68-71</text>
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