Legislación vigente en materia tributaria del comercio electrónico (e-commerce) en Colombia y la necesidad de un pronunciamiento por parte del legislador

Trade through technology, more precisely the internet, is an activity that has been showing an exponential growth during the last years, which is completely different to the traditional trade, since physical contact is not needed, nor is there a problem by geographical location. At the international...

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Bibliographic Details
Main Author: Santos Ibarra, José Mario
Format: Article
Language:Spanish
Published: 2017
Subjects:
Obrigação tributária
comercio eletrônico
tributação
legislação comparada
Responsabilité fiscale
commerce électronique
fiscalité
législation comparée
Obligación tributaria
comercio electrónico
tributación
legislación comparada
Tax liability
e-commerce
taxation
comparative law
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6713676
Source:Academia & Derecho, ISSN 2539-4983, Nº. 15, 2017, pags. 85-110
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Legislación vigente en materia tributaria del comercio electrónico (e-commerce) en Colombia y la necesidad de un pronunciamiento por parte del legislador
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