Incidents of the elimination of the royalty deduction, proposed in the 2022 Tax Reform project
The following essay aims to analyze the economic and social impacts that could be caused by the approval of the tax reform bill regarding the prohibition of the deduction of royalties in the income tax of companies in the mining and hydrocarbon sectors. At the initiative of the national government,...
- Autores:
-
Sánchez López, Nury Patricia
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2022
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/44260
- Acceso en línea:
- https://hdl.handle.net/10654/44260
- Palabra clave:
- REGALIAS
REFORMA TRIBUTARIA
General Royalties System
Tax Reform Project
Income Tax and complementary taxes.
Sistema General de Regalías
Proyecto de Reforma Tributaria
Impuesto de Renta y complementarios
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/