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Towards an International Code for administrative cooperation in tax matter and international tax governance
Towards an International Code for administrative cooperation in tax matter and international tax governance

Eva Andrés Aucejo

Vistas de resumen 1453 | Vistas de PDF 721 | pp. 45-85

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

Jose Manuel Castro Arango

Vistas de resumen 363 | Vistas de PDF 284 | pp. 23-63

Features of tax structure and tax evasion in Colombia
Features of tax structure and tax evasion in Colombia

Jorge Fernando García Carrillo, Orlando Darío Parra Jiménez, Felipe Rueda Céspedes

Vistas de resumen 2522 | Vistas de PDF 1306 | pp. 17-40

Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada
Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada

Juan Carlos Díaz

Vistas de resumen 423 | Vistas de PDF 223 | pp. 161-183

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

Busingye Agnes

Vistas de resumen 1739 | Vistas de PDF 979 | pp. 143-168

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

Felipe Yáñez

Vistas de resumen 476 | Vistas de PDF 210 | pp. 285-297

Colombian Tax Bill – Significant Economic Presence
Colombian Tax Bill – Significant Economic Presence

Camilo Otálora

Vistas de resumen 570 | Vistas de PDF 219 | pp. 185-201

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

Irma Mosquera Valderrama

Vistas de resumen 326 | Vistas de PDF 504 |

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

Anne Wanyagathi Maina

Vistas de resumen 619 | Vistas de PDF 898 | pp. 203-219

El criterio de establecimiento permanente frente a la economía digital en Colombia: análisis y propuesta de mejora
The criterion of permanent establishment in front of the digital economy in Colombia: analysis and improvement proposal

David Fernando León Bonilla

Vistas de resumen 1444 | Vistas de PDF 763 | pp. 167-215

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

Juan Carlos Díaz García

Vistas de resumen 621 | Vistas de PDF 643 | pp. 103-123

International trends: Sales, use and consumption taxation of e-commerce
International trends: Sales, use and consumption taxation of e-commerce

Francisco A. Laguna J.D.

Vistas de resumen 279 | Vistas de PDF 230 |

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

Ángela Carolina Vaca Bohórquez

Vistas de resumen 762 | Vistas de PDF 1360 | pp. 89-102

A proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade Organization
A proposal on broadening Colombia’s National Carbon Tax’s scope in the light of the Law of the World Trade Organization

Pablo Andrés Aponte González

Vistas de resumen 341 | Vistas de PDF 432 | pp. 67-105

Beneficios tributarios y presión fiscal: antes y después de las reformas tributarias de 2012 y 2016
Tax Benefits and Tax Burden: before and after 2012 and 2016 Tax Reforms

Liliana Heredia Rodríguez, Alina Gómez Mejía

Vistas de resumen 838 | Vistas de PDF 475 | pp. 157-182

La capitalización encubierta en la Reforma Tributaria de 2012: ¿trasplante legal o engendro legal?
La capitalización encubierta en la Reforma Tributaria de 2012: ¿trasplante legal o engendro legal?

José Manuel Castro Arango

Vistas de resumen 1354 | Vistas de PDF 640 | pp. 161-190

Acción 1 BEPS. Metodología Aplicación en Colombia Economía Digital - Negocio Streaming – Caso Netflix
Action 1 BEPS. Methodology application in Colombia Digital Economy-Business Streaming-Case Netflix

Ana Cristina Triana Suárez, Carlos Humberto Aragón Trujillo

Vistas de resumen 5955 | Vistas de PDF 3258 | pp. 23-89

El efecto escudo fiscal como determinante de la estructura de capital y la generación de valor: un análisis empírico para el mercado colombiano
The fiscal shield effect as a determinant of the capital structure and the generation of value: an empirical analysis for the Colombian market

Andrés Mosquera Sevilla, Carlos Andrés Cabezas Lozano

Vistas de resumen 1905 | Vistas de PDF 1149 | pp. 59-78

Tributación directa de los servicios digitales: propuestas y expectativas
Direct Taxation of the digital services: Proposals and expectations

Paola Andrea Quimbayo Díaz

Vistas de resumen 1674 | Vistas de PDF 997 | pp. 297-394

Análisis de las variaciones del impuesto de renta en Colombia entre 2012 y 2022: un estudio de caso de ingresos laborales
Analysis of income tax variations in Colombia between 2012 and 2022: A case study of labor income

Daniela Arango Saldarriaga, María Alejandra Toro Restrepo, Julián Vásquez López, Jackeline Guerra Gómez

Vistas de resumen 823 | Vistas de PDF 341 | pp. 69-91

Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
Taxation in Colombia: Theoretical and empirical approximation of the Laffer Curve

Juan Pablo Herrera Saavedra, Juan Camilo Villar Otalora, Jacobo Campo Robledo

Vistas de resumen 1809 | Vistas de PDF 1664 | pp. 117-143

Regulación jurídica y tributaria de los security tokens: una tarea pendiente
Legal and Tax Regulation of Security Tokens: An Outstanding Assignment

Yoner Ojeda Pinto

Vistas de resumen 746 | Vistas de PDF 418 | pp. 7-21

Convenios para evitar la doble imposición celebrados por Colombia: el arbitraje como mecanismo para dirimir las disputas tributarias internacionales
Double Taxation Agreements Signed by Colombia: The Arbitration as a Mechanism to Resolve International Tax Disputes

María Camila Mojica Aponte

Vistas de resumen 251 | Vistas de PDF 211 | pp. 191-213

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

Esperanza Buitrago

Vistas de resumen 239 | Vistas de PDF 765 |

El sistema de derecho tributario ante el fenómeno migratorio. Especial referencia al contribuyente circular. Un análisis desde Cuba
The tax law system in the face of the migratory phenomenon. Special reference to the circular taxpayer. An analysis from Cuba

Reynier Limonta Montero

Vistas de resumen 634 | Vistas de PDF 302 | pp. 279-295

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