Modificaciones introducidas al Gravamen a Movimientos Financieros en la ley 788 de 2002 (Ley de Reforma Tributaria)
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 avo...
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| Format: | Article |
| Language: | Spanish |
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Universidad del Norte: Ediciones Uninorte
2003
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=2347529 |
| Source: | Revista de derecho: División de Ciencias Jurídicas de la Universidad del Norte, ISSN 0121-8697, Nº. 19, 2003, pags. 52-71 |
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