Implicaciones tributarias para empresas industriales y comerciales del estado y sociedades de economía mixta, por la aplicación de la acción beps cuatro
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Date
2017-06-17
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Publisher
Universidad Antonio Nariño
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http://purl.org/coar/resource_type/c_bdcc
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Abstract
The topic of study is mainly due to the field of tax legislation and specifically oriented to issues of international taxation, avoidance and abuse in tax matters, supported by BEPS actions, issued by the OECD; Therefore, it corresponds to a work based on theories or disciplines from the field of economics and tax and financial legislation, the study of which will allow establishing the financial and tax effects that the application of the BEPS four action will produce in industrial and commercial companies of the State. and multinational mixed economy companies, since the approval of the tax reform Law 1819 of 2016.