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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| Published in: | Revista de Derecho Fiscal |
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| Main Author: | |
| Format: | Artigo |
| Language: | Inglês |
| Published: |
Universidad Externado de Colombia
2024
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| Subjects: | |
| Online Access: | 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 |
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