Problemática del ICA, Alumbrado público y Estampillas y sus posibles soluciones a partir del Derecho comparado

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

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 proceeding › Chapter › Academic

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 contribution	Issues related to the Trade Tax, Lighting tax and Stamp Duties in Colombia. Possible solutions in comparative law
Original language	Spanish
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
Pages	451-506
Publication status	Published - 1 Jan 2015

Publication series

Series	Memorias Jornadas Colombianas
Volume	39

Access to Document

http://tiendavirtual.icdt.co/libros/31-estudios-de-derecho-tributario-derecho-aduanero-y-comercio-exterior.html

Cite this

Parra Ortis, H., Buitrago Diaz, E., & Bravo Gaviria, J. R. (2015). Problemática del ICA, Alumbrado público y Estampillas y sus posibles soluciones a partir del Derecho comparado. In Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior (pp. 451-506). Instituto Colombiano de Derecho Tributario. Memorias Jornadas Colombianas Vol. 39 http://tiendavirtual.icdt.co/libros/31-estudios-de-derecho-tributario-derecho-aduanero-y-comercio-exterior.html

Parra Ortis, Harold ; Buitrago Diaz, E. ; Bravo Gaviria, Juan Rafael. / Problemática del ICA, Alumbrado público y Estampillas y sus posibles soluciones a partir del Derecho comparado. Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior . Bogotá D.C : Instituto Colombiano de Derecho Tributario, 2015. pp. 451-506 (Memorias Jornadas Colombianas, Vol. 39).

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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",

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Parra Ortis, H, Buitrago Diaz, E & Bravo Gaviria, JR 2015, Problemática del ICA, Alumbrado público y Estampillas y sus posibles soluciones a partir del Derecho comparado. in Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior . Instituto Colombiano de Derecho Tributario, Bogotá D.C, Memorias Jornadas Colombianas, vol. 39, pp. 451-506. <http://tiendavirtual.icdt.co/libros/31-estudios-de-derecho-tributario-derecho-aduanero-y-comercio-exterior.html>

Problemática del ICA, Alumbrado público y Estampillas y sus posibles soluciones a partir del Derecho comparado. / Parra Ortis, Harold; Buitrago Diaz, E.; Bravo Gaviria, Juan Rafael.

Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior . Bogotá D.C : Instituto Colombiano de Derecho Tributario, 2015. p. 451-506 (Memorias Jornadas Colombianas, Vol. 39).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

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AU - Buitrago Diaz, E.

AU - Bravo Gaviria, Juan Rafael

PY - 2015/1/1

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M3 - Chapter

T3 - Memorias Jornadas Colombianas

SP - 451

EP - 506

BT - Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior

PB - Instituto Colombiano de Derecho Tributario

CY - Bogotá D.C

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