Abstract
Corporate taxes in Colombia are imposed at the national and local levels. Nowadays the term corporate taxation in Colombia includes the income tax, wealth tax, and the trade tax. A solidarity income tax (CREE) was also in force from 2013 until 2016. Given the scope of this work, our report only covers the Corporate Income Tax (CIT). At the end of the work readers find a table with the main features of other taxes. In Colombia, the CIT includes all kind of taxes whose calculation is based on income, capital gains as well as business profits for branches of foreign corporations and entities
Original language | English |
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Title of host publication | Corporate taxation in the Dutch Caribbean and Latin American Region |
Editors | A. Bollen-Vandenboorn |
Place of Publication | Buenos Aires |
Publisher | TeseoPress |
Chapter | 4 |
Pages | 123 - 178 |
Number of pages | 55 |
ISBN (Print) | 978-90-8296-010-5 |
Publication status | Published - 31 Oct 2018 |
Keywords
- Colombia, Corporate income tax
- Business taxation Colombia