@inbook{e99faafc9aa447ea8e54e198750de12e,
title = "Problem{\'a}tica del ICA, Alumbrado p{\'u}blico y Estampillas y sus posibles soluciones a partir del Derecho comparado",
abstract = "This paper deals with the trade tax, stamp duties and energy tax in 80 Colombian municipalities. It shows the assymetries existing in the regulations and issues related to internal double or multiple taxation. A comparative approach is made to a number of countries in the world from Europe, Latin America and USA.",
author = "{Parra Ortis}, Harold and {Buitrago Diaz}, E. and {Bravo Gaviria}, {Juan Rafael}",
year = "2015",
month = jan,
day = "1",
language = "Spanish",
series = "Memorias Jornadas Colombianas",
pages = "451--506",
booktitle = "Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior",
publisher = "Instituto Colombiano de Derecho Tributario",
}