Revista de Derecho Fiscal

Analysis of the distribution of fiscal competencies among the various Swiss collectivities

Alexandre Pommaz — Wed, 04 Jun 2025 00:00:00 -0500

This study focuses on analyzing the distribution of fiscal competencies among different Swiss administrative entities. We will explore the fundamental principles underlying this allocation of powers. As a territory expands, its administration becomes more complex, therefore there must be a representation of power closer to the people to optimally execute state activities. Consequently, a nation divides into sub-regions, sometimes responsible for subordinate entities themselves, which enjoy relative independence from the central state.

In Switzerland, we observe a federal state structure, granting substantial autonomy to lower-level entities, even though subject to restrictions embodied in legal, constitutional, and federal texts. We will thus illuminate the functioning of Swiss federalism and the distribution of general competencies between the Confederation and the cantons, before delving into the fiscal and legal implications of such a distribution.

Differentiated tax rules for gender equality: Constitutional foundation of the state’s duty under Turkish law

Dilara Inal — Wed, 04 Jun 2025 00:00:00 -0500

This article examines the state’s positive obligations in the context of gender-sensitive taxation, with a particular focus on the state’s duty to eliminate economic and social barriers that restrict individuals’ fundamental rights and freedoms, as enshrined in Article 5 of the Turkish Constitution (the Constitution).

Challenges of territorial taxation for digital economy companies: a look at Fintech

Julián Zambrano Sánchez — Wed, 04 Jun 2025 00:00:00 -0500

The digitalization of the economy has led to a transformation in the way businesses are conducted globally, shifting from physical interaction to being mediated by instruments that facilitate communication without the need for in-person presence. This situation has prompted a change in the paradigms of various taxes, especially national taxes, which have gradually evolved in their structure to better encompass these new forms of conducting economic activities and capturing the taxes derived from them.

For this reason, the OECD has championed a series of studies and proposals that have led to a reconfiguration of the fundamental pillars upon which taxes such as income tax and VAT are built, particularly regarding the triggering events, territoriality, and tax incidence, among others. As a result, although significant challenges remain in their implementation, there is now a path forward that has allowed taxes to be adapted so that companies that carry out their activities through technological models can contribute to state financing.

However, these analyses and concerns seem not to have resonated at the territorial level, despite municipalities need to adapt their regulations to this type of business. In fact, the difficulties in taxing these types of activities become even more complex at this level due to the inherent limitations of local administrations. Thus, this document aims to analyze the shortcomings and weaknesses of the industry and commerce tax in taxing financial service operations carried out through technological systems.

The industry and commerce tax on the marketing of food and beverages on board domestic flights: Considerations for its application

Octavio César Pérez Madrid — Wed, 04 Jun 2025 00:00:00 -0500

The sales of food and beverages on board on domestic flights generate income in the airspace. For the purposes of the industry and commerce tax, the spatial aspect remains undefined, with no clear determination in legislation or jurisprudence.

The objective of this work is to analyze the application of the current regulations on the territoriality of the industry and commerce tax on the marketing of food and beverages on board domestic flights, in order to propose regulatory aspects for its application This issue affects all cities in Colombia, as income from the sale of food and beverages aboard domestic flights is declared in the municipality where the air service provider’s registered office is located. Now, from the above it is important to ask the following questions:

Where should the Industry and Commerce tax be paid on the marketing of food and beverages on board domestic flights?

Are regulatory adjustments needed for the application of the Industry and Commerce tax on food and beverage sales aboard domestic flights?

In this context, it is important to define and regulate the spatial aspect of the industry and commerce tax for the sale of food and beverages on board domestic flights, in the sense that currently the income that airlines receive for this concept is not taxed in any municipality, they only do so where the airline’s registered office is located, but it is declared as untaxed income, that is, due to the indeterminacy of the jurisdiction where the sale is made, it is not subject to tax.

Hence, the research question is answered through the review of the topic under study by analyzing two rulings of the State Council. With the position of the State Council in these sentences, it is not clear about the spatial aspect, it only states that there is no way to tax this concept, but there is a way to declare it, hence the income is part of the formal but not substantial obligation of the tribute.

Taking this into account, it is necessary to establish territorial rules for the industry and commerce tax for the sale of food and beverages on board domestic flights, in the understanding that there are conceptual or regulatory gaps for its application in procedural terms. In this order of ideas, the importance of the topic lies in establishing the beginning of regulations based on this study on the industry and commerce tax on sales of food and beverages on board on domestic flights.

Tax arbitration in Colombia: a perspective from Portuguese law

Wed, 04 Jun 2025 00:00:00 -0500

This research article addresses an issue deeply intertwined with the administration of tax justice and judicial congestion in Colombia, along with all the problems these challenges entail. The focus, however, is on proposing a potential solution to avoid the failures that debates in the Congress of the Republic have faced regarding tax arbitration.

Thus, the object of analysis will not be limited to the proposed bill under discussion. Instead, a comparative exercise will be conducted with international benchmarks, particularly the Portuguese model, which has delivered positive results for over a decade, as explained below.

Electronic sales invoice registered in the RADIAN as a negotiable instrument and its international scope

Juan Carlos Riveros Concha — Wed, 04 Jun 2025 00:00:00 -0500

Once again, the use of new technologies forces us to stay updated on the effects of their utilization, both in the commercial realm and, especially, the legal implications that transcend all areas of law. In this case, we observe how the implementation of technology in a centralized management platform for electronic sales invoices, administered by the DIAN (Colombian Tax and Customs Authority), has become the sole valid tool in colombian territory for negotiating these electronic invoices, understood as purely electronic negotiable instruments. Consequently, this technological platform, known as RADIAN, is the focus of analysis in this article, as the domestic and international negotiability of negotiable instruments registered within it depends on its functionality.

Crypto-assets and organized crime: economic impact and perspectives of the criminal legal framework in Colombia – Their role in money laundering

Arley Alexander Ramírez Pérez — Wed, 04 Jun 2025 00:00:00 -0500

The present paper lays down a legislative proposal for Colombia considering this new digital era in which an alternative to regulate the matter of taxing online advertising is proposed. Hence, we propose the implementation of a new digital tax in Colombia since the allocation of taxation rights over revenue accruing from inbound online advertising services rendered to Colombian customers should imply for the country an increase in tax collection bearing in mind the present economic crisis triggered by the coronavirus.

Financing the multipurpose cadaster with social bonds

Tomás-Daniel Rodríguez-Correa — Wed, 04 Jun 2025 00:00:00 -0500

This scientific research article examines the relevance of financing the Multipurpose Cadastre through social bonds. To this end, the article explores the international and national state-of-the-art regarding environmental, social, and corporate governance (ESG) criteria in public debt securities, with a particular focus on the construction of social taxonomy in Europe and Colombia. Drawing on European experience, the study analyses the appropriate financing focus for Colombia in light of its current national challenges.

For this purpose, the paper conducts a socio-historical analysis of the Colombian armed conflict to elucidate the close ties between the conflict and land distribution in Colombia. Subsequently, the article examines the relationship between land, the Peace Agreement signed between the Colombian Government and the Farc-EP in 2016, and the Multipurpose Cadastre, concluding that the latter is the project with the best legitimacy and potential efficiency to contribute to resolving the land conflict in Colombia, thereby justifying its financing through social bonds. The proposal is then evaluated, and final conclusions are drawn.

Presentación

César Sánchez Muñoz — Wed, 04 Jun 2025 00:00:00 -0500