Presentación

Presentación
Presentación

César Sánchez Muñoz

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Artículos

Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes
Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes

Juan Carlos Diaz Garcia

Vistas de resumen 0 | Vistas de PDF 0 | pp. 7-31

DOI https://doi.org/10.18601/16926722.n28.01

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The punitive fiscal law and its independence from fiscal law in the light of human rights.
The punitive fiscal law and its independence from fiscal law in the light of human rights.

Alejandro Díaz Reyes

Vistas de resumen 0 | Vistas de PDF 0 | pp. 33-47

DOI https://doi.org/10.18601/16926722.n28.02

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Mexican fiscal federalism and federal contributions to Jalisco
Mexican fiscal federalism and federal contributions to Jalisco

Rodolfo Navarro Bravo

Vistas de resumen 0 | Vistas de PDF 0 | pp. 49-65

DOI https://doi.org/10.18601/16926722.n28.03

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Is tax litigation profitable in Panama? – An Economic Analysis of the Practice of Tax Law
Is tax litigation profitable in Panama? – An Economic Analysis of the Practice of Tax Law

Carlos Urbina

Vistas de resumen 0 | Vistas de PDF 0 | pp. 67-94

DOI https://doi.org/10.18601/16926722.n28.04

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Recreational or adult use cannabis taxation: analysis towards an eventual regulation
Recreational or adult use cannabis taxation: analysis towards an eventual regulation

Camila Fonseca Rivera

Vistas de resumen 0 | Vistas de PDF 0 | pp. 95-133

DOI https://doi.org/10.18601/16926722.n28.05

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Configuration of the insured event in compliance contracts for legal provisions in customs matters in Colombia
Configuration of the insured event in compliance contracts for legal provisions in customs matters in Colombia

Mária José Suárez Ortiz

Vistas de resumen 0 | Vistas de PDF 0 | pp. 135-167

DOI https://doi.org/10.18601/16926722.n28.06

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Constitutional reflections on the Colombian budgetary process on the occasion of the denial of the amount by the congress of the republic of Colombia
Constitutional reflections on the Colombian budgetary process on the occasion of the denial of the amount by the congress of the republic of Colombia

Laura María Castañeda Núñez, Juan Camilo Rojas Arias

Vistas de resumen 0 | Vistas de PDF 0 | pp. 169-197

DOI https://doi.org/10.18601/16926722.n28.07

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An approach to the taxation culture
An approach to the taxation culture

Karen Macías Santos

Vistas de resumen 0 | Vistas de PDF 0 | pp. 199-225

DOI https://doi.org/10.18601/16926722.n28.08

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Special sales tax base AIU for civil construction contracts
Special sales tax base AIU for civil construction contracts

Elis Johana González Olier

Vistas de resumen 0 | Vistas de PDF 0 | pp. 227-240

DOI https://doi.org/10.18601/16926722.n28.09

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Digital Service Taxes under the objective scope of Double Tax Conventions and the Colombian approach
Digital Service Taxes under the objective scope of Double Tax Conventions and the Colombian approach

Yoner Ojeda Pinto, Santiago Vega Ortiz

Vistas de resumen 0 | Vistas de PDF 0 | pp. 241-251

DOI https://doi.org/10.18601/16926722.n28.10

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