Hay condiciones propicias para reforma tributaria estructural (A positive time for a tax reform)

Research output: Non-textual / digital / web - outputsWeb publication/siteAcademic


This publication deals with local taxes in Colombia, in particular the trade tax (a direct tax on income). The analysis focuses on the reforms proposed by the OECD and the impact of the current laws on trade taxation at the municipal level, ending in internal double and multiple taxation.
Original languageSpanish
Place of PublicationBogotá
PublisherEl Nuevo Siglo
Media of outputOnline
Publication statusPublished - 2 Feb 2015

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