Colombian Tax Bill - Significant Economic Presence
Taxing the digital economy is a challenge from a political and economical point of view. Since long time it has been discussed that income taxes should be levied where value is created. The present article aims at explaining why Significant Economic Presence is not factor of value creation. Furtherm...
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| Wydane w: | Revista de Derecho Fiscal |
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| 1. autor: | |
| Format: | Artigo |
| Język: | Inglês |
| Wydane: |
Universidad Externado de Colombia
2024
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| Hasła przedmiotowe: | |
| Dostęp online: | https://www.redalyc.org/articulo.oa?id=684377746010 https://www.redalyc.org/journal/6843/684377746010/ https://www.redalyc.org/journal/6843/684377746010/html/ https://www.redalyc.org/journal/6843/684377746010/684377746010.epub https://www.redalyc.org/journal/6843/684377746010/movil https://doi.org/10.18601/16926722.n24.09 |
| Etykiety: |
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