Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles

Esperanza Buitrago Diaz

Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles

Translated title of the contribution: Tax and Customs Implications of E-Commerce of Intangibles

Esperanza Buitrago Diaz

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

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Abstract

This work deals with revenues from the ecommerce of intangibles and issues emerging from the perspective of the income tax and customs duties. Valuation of IP for both kind of taxes show to be problematic, as well as taxation of economic similar intangible goods, property and rights

Translated title of the contribution	Tax and Customs Implications of E-Commerce of Intangibles
Original language	Spanish
Title of host publication	Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles
Publisher	WIPO
Number of pages	10
Volume	OMPI/INT/BOG/99/6
Publication status	Published - Apr 1999
Externally published	Yes
Event	Seminario Nacional de la OMPI sobre Internet y Edición Electrónica, organizado por la OMPI, la Dirección Nacional de Derechos de Autor y la Cámara Colombiana del Libro - Feria del Libro, Bogota, Colombia Duration: 7 Apr 1999 → 9 Apr 1999

Conference

Conference	Seminario Nacional de la OMPI sobre Internet y Edición Electrónica, organizado por la OMPI, la Dirección Nacional de Derechos de Autor y la Cámara Colombiana del Libro
Country/Territory	Colombia
City	Bogota
Period	7/04/99 → 9/04/99

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@inproceedings{b61d680c33a14a0aa592c2f70e9049dc,

title = "Implicaciones Tributarias y Aduaneras del Comercio Electr{\'o}nico de Intangibles",

abstract = "This work deals with revenues from the ecommerce of intangibles and issues emerging from the perspective of the income tax and customs duties. Valuation of IP for both kind of taxes show to be problematic, as well as taxation of economic similar intangible goods, property and rights ",

author = "\{Buitrago Diaz\}, Esperanza",

year = "1999",

month = apr,

language = "Spanish",

volume = "OMPI/INT/BOG/99/6",

booktitle = "Implicaciones Tributarias y Aduaneras del Comercio Electr{\'o}nico de Intangibles",

publisher = "WIPO",

note = "Seminario Nacional de la OMPI sobre Internet y Edici{\'o}n Electr{\'o}nica, organizado por la OMPI, la Direcci{\'o}n Nacional de Derechos de Autor y la C{\'a}mara Colombiana del Libro ; Conference date: 07-04-1999 Through 09-04-1999",

}

Buitrago Diaz, E 1999, Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles. in Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles. vol. OMPI/INT/BOG/99/6, OMPI/INT/BOG/99/6, WIPO, Seminario Nacional de la OMPI sobre Internet y Edición Electrónica, organizado por la OMPI, la Dirección Nacional de Derechos de Autor y la Cámara Colombiana del Libro, Bogota, Colombia, 7/04/99.

TY - GEN

T1 - Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles

AU - Buitrago Diaz, Esperanza

PY - 1999/4

Y1 - 1999/4

N2 - This work deals with revenues from the ecommerce of intangibles and issues emerging from the perspective of the income tax and customs duties. Valuation of IP for both kind of taxes show to be problematic, as well as taxation of economic similar intangible goods, property and rights

AB - This work deals with revenues from the ecommerce of intangibles and issues emerging from the perspective of the income tax and customs duties. Valuation of IP for both kind of taxes show to be problematic, as well as taxation of economic similar intangible goods, property and rights

M3 - Conference article in proceeding

VL - OMPI/INT/BOG/99/6

BT - Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles

PB - WIPO

T2 - Seminario Nacional de la OMPI sobre Internet y Edición Electrónica, organizado por la OMPI, la Dirección Nacional de Derechos de Autor y la Cámara Colombiana del Libro

Y2 - 7 April 1999 through 9 April 1999

ER -

Implicaciones Tributarias y Aduaneras del Comercio Electrónico de Intangibles

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