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...
- Autores:
-
Gallego García, Juan Carlos
- Tipo de recurso:
- Fecha de publicación:
- 2006
- Institución:
- Universidad de la Sabana
- Repositorio:
- Repositorio Universidad de la Sabana
- Idioma:
- spa
- OAI Identifier:
- oai:intellectum.unisabana.edu.co: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
- Palabra clave:
- Impuestos -- Jurisprudencia -- Colombia
Sistema tributario -- Derecho
Imposición fiscal -- Colombia
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | 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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