Análisis de las implicaciones fiscales para Colombia por efecto del TLC con la Unión Europea
Analysis on the tax implications for external IVA and tariff desgravamen, After the entry into force in 2013 of the TLC with the European Union. By comparing these taxes, and demonstrating positive behavior for external IVA and unfavorable for tariff elimination for the revenue of the nation, showin...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2018
- Institución:
- Universidad de América
- Repositorio:
- Lumieres
- Idioma:
- spa
- OAI Identifier:
- oai:repository.uamerica.edu.co:20.500.11839/6767
- Acceso en línea:
- https://hdl.handle.net/20.500.11839/6767
- Palabra clave:
- TLC
IVA externo
Desgravamen
External IVA
Tax relief
Tesis y disertaciones académicas
- Rights
- License
- Atribución – No comercial
| Summary: | Analysis on the tax implications for external IVA and tariff desgravamen, After the entry into force in 2013 of the TLC with the European Union. By comparing these taxes, and demonstrating positive behavior for external IVA and unfavorable for tariff elimination for the revenue of the nation, showing that in some measure, external VAT manages to compensate for the tax exception of the products. |
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