Colombia en la competencia fiscal internacional por Inversión Extranjera Directa (IED): El caso de la deduccion por intereses
This article first discusses the Colombian tax measures implemented over the last years and analyzes them as factors in increasing the foreign direct investment (FDI). The second part argues that Colombia�s longstanding foreign indebtedness exchange and tax regime fosters tax free income repatria...
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| Format: | Article |
| Language: | English |
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Pontificia Universidad Javierana
2009
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| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=3628190 |
| Source: | Revista de la Maestria en Derecho Económico, ISSN 1692-3103, Nº. 5, 2009, pags. 345-364 |
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