Comercio electrónico de intangibles, una visión a partir de los principios constitucionales tributarios

Esperanza Buitrago Diaz

Comercio electrónico de intangibles, una visión a partir de los principios constitucionales tributarios

Research output: Contribution to journal › Article › Academic › peer-review

Abstract

Review of main issues associated to the (non) taxation of e-commerce on intangibles considering different aspects of direct and indirect taxation (including custom duties and valuation of intangibles) from a constitutional perspective

Original language	English
Pages (from-to)	69-111
Number of pages	43
Journal	Dikaion
Volume	9
Publication status	Published - 17 Jul 2000
Externally published	Yes

Keywords

intangibles taxation
valuation of intangibles and custom duties

Access to Document

Cite this

@article{104ad2431f694b949a6205742307ad67,

title = "Comercio electr{\'o}nico de intangibles, una visi{\'o}n a partir de los principios constitucionales tributarios",

abstract = "Review of main issues associated to the (non) taxation of e-commerce on intangibles considering different aspects of direct and indirect taxation (including custom duties and valuation of intangibles) from a constitutional perspective ",

keywords = "intangibles taxation, valuation of intangibles and custom duties",

author = "{Buitrago Diaz}, Esperanza",

year = "2000",

month = jul,

day = "17",

language = "English",

volume = "9",

pages = "69--111",

journal = "Dikaion",

issn = "0120-8942",

publisher = "Universidad de La Sabana",

}

TY - JOUR

T1 - Comercio electrónico de intangibles, una visión a partir de los principios constitucionales tributarios

AU - Buitrago Diaz, Esperanza

PY - 2000/7/17

Y1 - 2000/7/17

N2 - Review of main issues associated to the (non) taxation of e-commerce on intangibles considering different aspects of direct and indirect taxation (including custom duties and valuation of intangibles) from a constitutional perspective

AB - Review of main issues associated to the (non) taxation of e-commerce on intangibles considering different aspects of direct and indirect taxation (including custom duties and valuation of intangibles) from a constitutional perspective

KW - intangibles taxation

KW - valuation of intangibles and custom duties

UR - https://intellectum.unisabana.edu.co/handle/10818/13661

UR - https://dikaion.unisabana.edu.co/index.php/dikaion/issue/view/28

UR - https://www.redalyc.org/articulo.oa?id=72000906

UR - https://www.redalyc.org/articulo.oa?id=72000905

M3 - Article

SN - 0120-8942

VL - 9

SP - 69

EP - 111

JO - Dikaion

JF - Dikaion

ER -

Comercio electrónico de intangibles, una visión a partir de los principios constitucionales tributarios

Abstract

Keywords

Access to Document

Other files and links

Fingerprint

Digital Economy: economia digital

Corpus misticum and Corpus mechanicum

The Taxation of Services. Colombian Report

Cite this