Impuesto a la renta en la inversión extranjera a través de la fiducia mercantil
This paper analyzes the main tax consequences for the foreigners that invests in Colombia through a commercial trust agreement. Depending on the purpose and the structure of the business, for purposes of the Colombian foreign exchange regime, the investment will qualify either as portfolio or as for...
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Format: | Article |
Language: | Spanish |
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Universidad de Los Andes
2014
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4759037 |
Source: | Revista Derecho Privado: (Universidad de los Andes), ISSN 1909-7794, Nº. 51, 201429 pags. |
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