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Anglický jazyk
Territoriality of Withholding Taxes at Source
Autor: Octavio César Pérez Madrid
This paper analyses the territorial aspect of Withholdings at Source in the Industry and Commerce tax and the taxing power of the municipalities in this matter. In order to develop the object of study, a conceptual review of the figure was carried out based... Viac o knihe
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O knihe
This paper analyses the territorial aspect of Withholdings at Source in the Industry and Commerce tax and the taxing power of the municipalities in this matter. In order to develop the object of study, a conceptual review of the figure was carried out based on the jurisprudential perspective and the criteria of various authors. In addition, the analysis of cases made it possible to identify gaps in the theoretical application of the concept. To contextualise the analysis, different cases of commercial and service activities were carried out, taking as a reference the Cartagena Agreement (041 of 2006) and the Barranquilla Agreement (030 of 2008).
- Vydavateľstvo: Our Knowledge Publishing
- Rok vydania: 2023
- Formát: Paperback
- Rozmer: 220 x 150 mm
- Jazyk: Anglický jazyk
- ISBN: 9786206539971
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