El crédito tributario por impuestos pagados en el exterior. Un análisis desde la perspectiva del derecho comparado de una medida unilateral para evitar la doble tributación
For a few years now Colombia has witnessed an increase in its investments abroad. For these investments, unilateral measures to avoid or reduce double taxation on income tax such as the Tax Credit (TC) for taxes paid abroad are earning relevance. However, in Colombia the TC has been subject of mo...
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| Format: | Article |
| Language: | Spanish |
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Pontificia Universidad Javierana
2009
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| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=3628181 |
| Source: | Revista de la Maestria en Derecho Económico, ISSN 1692-3103, Nº. 5, 2009, pags. 291-343 |
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