Desaf Os De La Planificaci N Fiscal Frente A Las Normas Antiabuso
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Desaf Os De La Planificaci N Fiscal Frente A Las Normas Antiabuso
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Author : José Manuel Castro Arango
language : es
Publisher: U. Externado de Colombia
Release Date : 2021-02-17
Desaf Os De La Planificaci N Fiscal Frente A Las Normas Antiabuso written by José Manuel Castro Arango and has been published by U. Externado de Colombia this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-17 with Law categories.
El origen de este libro se remonta al año 2017, cuando a partir de la preocupación, no solo académica sino ciudadana, sobre la elusión y las medidas para contrarrestarlas, se inició en el Centro Externadista de Estudios Fiscales (CEEF) un diálogo constructivo sobre los límites de la planeación fiscal, las potestades de la administración tributaria, el alcance de la reforma incorporada en Colombia por la Ley 1819 de 2016 al artículo 869 del ET, y el interés creciente de los diferentes actores por utilizar, a veces indistintamente, los conceptos de fraude fiscal, elusión fiscal, abuso del derecho, simulación y otros términos y expresiones similares. Este libro contiene 9 capítulos que abordan inicialmente el concepto de planeación fiscal y sus límites, para centrarse luego en las cláusulas antielusión, su función, tipología en las de tipo general y especial, las relaciones entre ambas especies, las causas de la evasión fiscal, la posibilidad de aplicar las cláusulas en los impuestos territoriales o en contexto de convenios de doble imposición, los desarrollos que la Convención Multilateral para implementar las medidas del proyecto Base Erosion and Profit Shifting (BEPS) ha dado a estos problemas y, finalmente, las derivaciones punitivas que pueden surgir frente a conductas en fraude de ley tributaria.
Desaf Os De La Planificaci N Fiscal Frente A Las Normas Antiabuso
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Author :
language : es
Publisher:
Release Date : 2022-09-02
Desaf Os De La Planificaci N Fiscal Frente A Las Normas Antiabuso written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-02 with categories.
El origen de este libro se remonta al año 2017, cuando a partir de la preocupación, no solo académica sino ciudadana, sobre la elusión y las medidas para contrarrestarlas, se inició en el Centro Externadista de Estudios Fiscales (CEEF) un diálogo constructivo sobre los límites de la planeación fiscal, las potestades de la administración tributaria, el alcance de la reforma incorporada en Colombia por la Ley 1819 de 2016 al artículo 869 del ET, y el interés creciente de los diferentes actores por utilizar, a veces indistintamente, los conceptos de fraude fiscal, elusión fiscal, abuso del derecho, simulación y otros términos y expresiones similares.Este libro contiene 9 capítulos que abordan inicialmente el concepto de planeación fiscal y sus límites, para centrarse luego en las cláusulas antielusión, su función, tipología en las de tipo general y especial, las relaciones entre ambas especies, las causas de la evasión fiscal, la posibilidad de aplicar las cláusulas en los impuestos territoriales o en contexto de convenios de doble imposición, los desarrollos que la Convención Multilateral para implementar las medidas del proyecto Base Erosion and Profit Shifting (BEPS) ha dado a estos problemas y, finalmente, las derivaciones punitivas que pueden surgir frente a conductas en fraude de ley tributaria.
La Hacienda P Blica En La Constituci N Colombiana De 1991
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Author : César Sánchez
language : es
Publisher: Universidad Externado
Release Date : 2023-12-05
La Hacienda P Blica En La Constituci N Colombiana De 1991 written by César Sánchez and has been published by Universidad Externado this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-05 with Law categories.
Abogado, especialista en derecho minero petrolero y doctor en Derecho de la Universidad Externado de Colombia. Magíster en Estudios Políticos de la Universidad Nacional de Colombia y magíster en Investigación Interdisciplinaria de la Universidad Distrital Francisco José de Caldas. Conjuez del Tribunal Administrativo de Cundinamarca. Ex consultor de la Corte Constitucional, ex codirector del Observatorio de Jurisprudencia y Doctrina del Instituto Colombiano de Derecho Tributario. Profesor titular de la Universidad Externado de Colombia. Editor de la Revista de Derecho Fiscal del CEEF de la Universidad Externado de Colombia. Consultor independiente en derecho tributario. Profesor de la especialización en Derecho Tributario y de la maestría en Derecho del Estado con énfasis en Tributación de la Facultad de Derecho de la Universidad Externado de Colombia; se ha desempeñado como director de Impuestos Nacionales, secretario de Hacienda de Bogotá, y formó parte de la Comisión de Expertos para el Estudio del Sistema Tributario Colombiano; es magistrado de la Sección Cuarta del Consejo de Estado.
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Interim Report 2018 Inclusive Framework On Beps
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-03-16
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Interim Report 2018 Inclusive Framework On Beps written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-16 with categories.
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
Neutralising The Effects Of Hybrid Mismatch Arrangements
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Author : Oecd
language : en
Publisher: OCDE
Release Date : 2014-09-16
Neutralising The Effects Of Hybrid Mismatch Arrangements written by Oecd and has been published by OCDE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-16 with Business & Economics categories.
This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
Oecd G20 Base Erosion And Profit Shifting Project Addressing The Tax Challenges Of The Digital Economy
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-09-16
Oecd G20 Base Erosion And Profit Shifting Project Addressing The Tax Challenges Of The Digital Economy written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-16 with categories.
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
The International Tax Law Concept Of Dividend
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Author : Marjaana Helminen
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2017-05-02
The International Tax Law Concept Of Dividend written by Marjaana Helminen and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-02 with Law categories.
The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax classification of various inter-corporate transactions, including: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states’ national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Arm S Length Transaction Structures
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Author : Andreas Bullen
language : en
Publisher: IBFD
Release Date : 2011
Arm S Length Transaction Structures written by Andreas Bullen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Corporations categories.
This book examines the authority to restructure and to disregard controlled transactions based on the arm's length principle. The book, thus, examines the outer limits of the adjustment authority granted by the arm's length principle as opposed to its core area of application (price adjustments).
Eu Environmental Law And The Internal Market
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Author : Nicolas de Sadeleer
language : en
Publisher: Oxford University Press, USA
Release Date : 2014
Eu Environmental Law And The Internal Market written by Nicolas de Sadeleer and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Law categories.
A robust, exhaustive, and systematic legal analysis of the conflicts opposing integration of internal market and free competition rules with the environmental protection rules, including climate change rules, taken at an EU and national level.
What Human Rights Are Not Or Not Only
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Author : Isabel Trujillo
language : en
Publisher: Nova Science Publishers
Release Date : 2016
What Human Rights Are Not Or Not Only written by Isabel Trujillo and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Human rights categories.
The book aims at offering an overview of the current human rights practice, indicating some main specific features able to provide a meaningful explanation of the complex phenomenon. It attempts to highlight its moral, social and legal dimensions, its theoretical and institutional origin, but also the specificity of the current phase of the protection of rights, and its uses in the domestic and international domain. It aims at showing the connection between the idea of law as a social practice and the practice of human rights, the former working as explanatory framework, the latter characterised by specific features.