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...

Full description

Saved in:
Bibliographic Details
Main Author: Sánchez Neira, Luis Orlando
Format: Article
Language:English
Published: Pontificia Universidad Javierana 2009
Subjects:
Colombia � Hacienda Pública
competencia económica
pronóstico de la economía
inversiones extranjeras
Colombia
Public Finance
Economic Competition
Economic Forecast
Foreign Investment
Colombie � finances publiques
compétence économique
prévisions de l�économie
investissement étranger
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
Tags: Add Tag
No Tags: Be the first to tag this record
Colombia en la competencia fiscal internacional por Inversión Extranjera Directa (IED): El caso de la deduccion por intereses
Summary: 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 repatriation from Colombia by Multinational Enterprises which may have produced the Inward FDI. The third part discusses alternatives to address the extraction of rents through interest payments. The fourth and final part argues if these practices should be changed or not.

Similar Items