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La cláusula general antiabuso tributario en Colombia
(Universidad del RosarioMaestría en Derecho AdministrativoFacultad de Jurisprudencia, 2014)
With the Law 1607, 2012, Colombia added to its tax regime a General Anti-Avoidance Rule. This study looks for determining its practical applicability. For that purpose, the conditions for the realization of abuse, and the ...