Avances de investigación. La no sujeción de las fundaciones al impuesto sobre la renta en Colombia : Visión desde el derecho español
This advance report presents the arguments of the Spanish doctrine that tends to agree with a total imposition of taxes on corporations (income tax in Colombia). The reasons could be summarized in four ideas: breaching of the equality principle for being a legal person; avoiding advantages that may...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2006 |
| País: | Colombia |
| Institución: | Universidad de la Sabana |
| Repositorio: | Repositorio Universidad de la Sabana |
| Idioma: | español |
| OAI Identifier: | oai:10.145.21.57:10818/13469 |
| Acceso en línea: | http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/1357 http://dikaion.unisabana.edu.co/index.php/dikaion/article/view/1357/1493 http://hdl.handle.net/10818/13469 |
| Access Level: | acceso abierto |
| Palabra clave: | Impuestos -- Jurisprudencia -- Colombia Sistema tributario -- Derecho Imposición fiscal -- Colombia |
| Sumario: | This advance report presents the arguments of the Spanish doctrine that tends to agree with a total imposition of taxes on corporations (income tax in Colombia). The reasons could be summarized in four ideas: breaching of the equality principle for being a legal person; avoiding advantages that may distort the market; avoiding frauds; and finally, because they have payment power. Each of these ideas will be analyzed, contrasting them with Colombian reality. |
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