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Tales and details on dividend definition in double taxation conventions
Tales and details on dividend definition in double taxation conventions

Vistas de resumen 231 | Vistas de PDF 244 | pp. 23-63

Colombia: 2012 Tax Reform for Economic Growth and Tax Competitiveness
Colombia: 2012 Tax Reform for Economic Growth and Tax Competitiveness

Vistas de resumen 311 | Vistas de PDF 485 |

From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework

Vistas de resumen 304 | Vistas de PDF 146 | pp. 285-297

The Commentaries to the OECD MTC and UN MC. A Critical Analysis of the Spanish Approach
The Commentaries to the OECD MTC and UN MC. A Critical Analysis of the Spanish Approach

Vistas de resumen 221 | Vistas de PDF 709 |

Debido proceso y derecho tributario: perspectivas desde la Constitución de 1991
Due Process and Tax Law: Perspectives since the 1991 Constitution

Vistas de resumen 653 | Vistas de PDF 585 | pp. 7-31

Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda
OECD’S Action plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on treaty abuse and avoidance of Permanent Establishments and Multilateral Instruments for the cases study of Uganda

Vistas de resumen 1690 | Vistas de PDF 908 | pp. 143-168

Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions

Vistas de resumen 719 | Vistas de PDF 1313 | pp. 89-102

El debido proceso en materia tributaria frente al régimen de responsabilidad objetiva
The Due Process in Tax Law in front to the Objective Responsibility Regime

Vistas de resumen 2928 | Vistas de PDF 9704 | pp. 121-142

El régimen fiscal de Kenia para el sector de petróleo y gas: una perspectiva fiscal internacional para la política y los desafíos prácticos
The Kenyan tax regime for the Oil and Gas Sector: An International Tax Perspective to Policy and Practical Challenges

Vistas de resumen 579 | Vistas de PDF 823 | pp. 203-219

Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective
Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective

Vistas de resumen 595 | Vistas de PDF 617 | pp. 103-123

El valor probatorio de la información exógena tributaria en Colombia
The evidentiary value of Exogenous Tax Information in Colombia

Vistas de resumen 2493 | Vistas de PDF 2151 | pp. 253-271

Régimen de notificaciones tributarias - Evolución, influencia y críticas frente al procedimiento administrativo general y la aplicación del principio de igualdad sobre el de especialidad
Tax Notifications Regime - Evolution, Influence and Criticism of the General Administrative Procedure and the Application of the Principle of Equality on the Speciality

Vistas de resumen 2160 | Vistas de PDF 1187 | pp. 213-252