masterThesis
La cláusula general antiabuso tributario en Colombia
Author
Ramírez Pardo, Héctor
Institutions
Abstract
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 constitutive elements of an abusive conduct are exhaustively analyzed.