TY  - JOUR
T1  - Modificaciones introducidas al Gravamen a Movimientos Financieros en la ley 788 de 2002 (Ley de Reforma Tributaria)
A1  - García Poveda, Jeannette Bibiana
PB  - Universidad del Norte: Ediciones Uninorte
YR  - 2003
UL  - http://biblioteca.ararteko.eus/Record/dialnet-ar-18-ART0000159979
AB  - The lien for financial movement established as a permanent law was modified by the law 788 of 2002. The aim of this modification was not only to make some technical aspects clear that had been object of jurisprudential and doctrinal debates, but also to improve the collection and to overcome tax avoidance.
KW  - Gravamen a Movimientos Financieros
KW  - Reforma Tributaria
KW  - Lien for financial movement
KW  - tax reform
ER  -