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.
|Place of Publication||Bogotá|
|Publisher||El Nuevo Siglo|
|Media of output||Online|
|Publication status||Published - 2 Feb 2015|