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 contribution||Issues related to the Trade Tax, Lighting tax and Stamp Duties in Colombia. Possible solutions in comparative law|
|Title of host publication||Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior |
|Place of Publication||Bogotá D.C|
|Publisher||Instituto Colombiano de Derecho Tributario|
|Publication status||Published - 1 Jan 2015|
|Series||Memorias Jornadas Colombianas|