Esperanza Buitrago Diaz, Ph.D.

Research output

Research output per year 1998 2006 2013 2015 2016 2023

• 25 Article
• 15 Chapter
• 3 Book
• 3 Report
• 9 More
  • 3 Conference article in proceeding
  • 2 Book editing
  • 2 Paper
  • 1 Foreword/postscript
  • 1 Web publication/site

Research output per year

Research output per year

Search results

• 2023

  Mandatory Disclosure Rules in Colombia

  Hernández, D. & Buitrago Diaz, E., 2023, Mandatory Disclosure Rules. Kofler, G., Lang, M. & Owens, J. (eds.). 1 ed. The Netherlands: IBFD, Vol. 26. p. 255-282 28 p. (European and International Tax Law and Policy Series, Vol. 26).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
• 2022

  Innovation and Taxation: A Fundamental Approach to Nexus in BEPS Action 5 and 1

  Buitrago Diaz, E., Nov 2022, Tax Nexus and Jurisdiction in International and EU Law. Traversa, E. (ed.). Amsterdam: IBFD, p. 85-140 55 p. (GREIT Conference Series, Vol. 1).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
• 2021

  Corrupción y derecho tributario: ¿Una solución bajo estándares internacionales y regionales?

  Translated title of the contribution: Corruption and taxation. A solution under regional or international standards?Buitrago Diaz, E. & Hernández Rivera, D. A., 10 Apr 2021, Respuestas nacionales e internacionales al fenómeno de la corrupción: Particular atención al ámbito iberoamericano. Olasolo, H. & Buitrago, E. (eds.). Valencia: Tirant Lo Blanch, Vol. 12. p. 545-594 49 p. (Perspectivas Iberoamericanas sobre la Justicia, Vol. 12).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

  Open Access
• 2018

  Colombia, Corporate Tax Law

  Buitrago Diaz, E. & Rafael Bravo, J., 31 Oct 2018, Corporate taxation in the Dutch Caribbean and Latin American Region. Bollen-Vandenboorn, A. (ed.). Buenos Aires: TeseoPress, p. 123 - 178 55 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

  Open Access

• Contradicciones del Sistema Universal de Protección de los Derechos Humanos, Derechos del Contribuyente y Derecho Tributario

  Translated title of the contribution: Contradictions of the universal system of humans rights protection, taxpayers rights and tax lawBuitrago Diaz, E., 31 May 2018, 70º Aniversario de la Declaración Universal de Derechos Humanos: La Protección Internacional de los Derechos Humanos en cuestión. Proner, C., Olásolo, H., Ricobom, G. & Back, C. (eds.). Valencia: Tirant Lo Blanch, Vol. 2. p. 183-196

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

  File
  68 Downloads (Pure)
• 2016

  Análisis económico de la problemática de los impuestos locales y los principios de la tributación

  Translated title of the contribution: Economic analysis of issues related to local taxation and tax principlesBuitrago Diaz, E. & Bravo Gaviria, J. R., 30 Apr 2016, La crisis de los impuestos locales: El caso del ICA, alumbrado público y estampillas. Buitrago Díaz, E. (ed.). Bogota: Editorial Universidad del Rosario, p. 123-200 76 p. (Colección Textos de Jurisprudencia).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

• Autonomia tributaria y tributos municipales

  Buitrago Diaz, E., 2016, La crisis de los impuestos locales: El caso del lCA, alumbrado público y estampillas. Buitrago, E. (ed.). Colombia: Ediciones Universidad del Rosario, p. 9 112 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

• Soft tax law. A review of issues

  Buitrago Diaz, E., 2016, De internationalisering van het belastingrecht: The internationalization of tax law. Arts, J. H. M., Jansen, B. & Korving, J. A. M. (eds.). Maastricht: Shaker Publishing BV, p. 51-74 24 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional
• 2015

  Problemática del ICA, Alumbrado público y Estampillas y sus posibles soluciones a partir del Derecho comparado

  Translated title of the contribution: Issues related to the Trade Tax, Lighting tax and Stamp Duties in Colombia. Possible solutions in comparative lawParra Ortis, H., Buitrago Diaz, E. & Bravo Gaviria, J. R., 1 Jan 2015, Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior . Bogotá D.C: Instituto Colombiano de Derecho Tributario, p. 451-506 (Memorias Jornadas Colombianas, Vol. 39).

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

• Taxpayer Rights, Colombian Report: Cahiers du Droit Fiscal International

  Buitrago Diaz, E., 30 Jun 2015, Cahiers du Droit Fiscal International, 2015: The practical protection of taxpayer's fundamental rights. 1 ed. Netherlands: IFA / SdU Uitgevers, Vol. 100B. p. 271 25 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
• 2013

  Colombia

  Buitrago Diaz, E., 1 Jan 2013, Tax secrecy and tax transparency: The relevance of confidentiality in tax law. Kristofferson, E., Lang, M., Pistone, P., Schuch, J., Staringer, C. & Storck, A. (eds.). Frankfurt am Main: Peter Lang

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

• Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law: Country Report: Colombia

  Buitrago Diaz, E., 2013, See all 2 images Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law- Part 1 and 2 . 1 ed. Germany: Peter Lang GmbH, Vol. 1. p. 299 36 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
• 2012

  The Taxation of Services. Colombian Report

  Buitrago Diaz, E. & Marin Herizalde, M., 1 Jan 2012, Cahiers de Droit Fiscal International. International Fiscal Association, IFA. (ed.). Netherlands: Sdu Uitgevers

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

  Open Access

  File
  3 Downloads (Pure)
• 2011

  Know how, technical assistance and software under the royalty concept in DTCs

  Buitrago Diaz, E., 1 Jan 2011, Del Derecho de La Hacienda Pública al Derecho Tributario. Rioja: Jovené editore

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
• 2006

  La Convención multilateral UNESCO - OMPI para evitar la doble tributación de las regalías por derechos de autor

  Buitrago Diaz, E., 1 Jan 2006, Estudios de Derecho Internacional Tributario: Los Convenios de Doble Imposición. Bogota: ICDT - LEGIS

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional