Atribución de costos y gastos : implicaciones contables y tributarias en los establecimientos permanentes

The purpose of this work is to establish the tributary burden of the permanent establishment, and developed of cost and expenses, making a comparative among investment carrier in Colombia. In general, is to aboard a model for the foreigner business that are looking to invest in Colombia and have to...

Full description

Autores:
Laguna Ramos, Jorge Alexander
Castaño Flórez, Martha Liced
Bahamon Espinosa, Sally Mildred
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2016
Institución:
Pontificia Universidad Javeriana
Repositorio:
Repositorio Universidad Javeriana
Idioma:
spa
OAI Identifier:
oai:repository.javeriana.edu.co:10554/39272
Acceso en línea:
http://hdl.handle.net/10554/39272
Palabra clave:
Especialización en derecho tributario - Tesis y disertaciones académicas
Derecho fiscal - Legislación
Inversiones extranjeras
Rights
openAccess
License
Atribución-NoComercial-SinDerivadas 4.0 Internacional
Description
Summary:The purpose of this work is to establish the tributary burden of the permanent establishment, and developed of cost and expenses, making a comparative among investment carrier in Colombia. In general, is to aboard a model for the foreigner business that are looking to invest in Colombia and have to be appraise by additional tributary effects, they are liable on the earning of national and foreigner sources keeping in mind the rules of the permanent place.