Issues related to the Trade Tax, Lighting tax and Stamp Duties in Colombia. Possible solutions in comparative law

Harold Parra Ortis, E. Buitrago Diaz, Juan Rafael Bravo Gaviria

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

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.
Translated title of the contributionIssues related to the Trade Tax, Lighting tax and Stamp Duties in Colombia. Possible solutions in comparative law
Original languageSpanish
Title of host publicationEstudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior
Place of PublicationBogotá D.C
PublisherInstituto Colombiano de Derecho Tributario
Pages451-506
Publication statusPublished - 1 Jan 2015

Publication series

SeriesMemorias Jornadas Colombianas
Volume39

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