Las actividades de almacenamiento a través de un depósito privado para la distribución internacional de mercancías, frente al establecimiento permanente en Colombia
The concept of permanent establishment is a fundamental part of the tax system in establishing criteria for the attribution of income to a non-resident tax. This concept, traditionally, is found within the Agreements of Double Taxation; However, some countries, such as Colombia, have adopted it in t...
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| Format: | Article |
| Language: | Spanish |
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2017
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6338479 |
| Source: | Revista Facultad de Derecho y Ciencias Políticas, ISSN 0120-3886, Nº. 127, 2017, pags. 407-428 |
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