BEGIN:VCARD
VERSION:3.0
N;CHARSET=utf-8:BDO Panamá;Editor;;;
FN;CHARSET=utf-8:Editor BDO Panamá
SOURCE:https://www.bdo.com.pa/VCard/9d1b04a3-2f10-4f88-b832-dabadbffa334
ORG;CHARSET=utf-8:BDO
URL:https://www.bdo.com.pa/es-pa/blogs-es/impuestos/contributors/editor-bdo-panama
REV:20260902T103546Z
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
END:VCARD