El trabajo se centra en la cláusula anti-evasión que prohíbe los pagos en efectivo superiores a $1.000 y su objetivo es resolver la contradicción normativa que presentan los artículos 2 de la Ley 25.345 y 34 de la Ley ...

The addition of a single paragraph to article 116 of the National Tax Code created the so­called general anti­tax law (LGA). By its provisions, the fiscal authority may disregard acts and legal transactions practiced for ...

With the issuance of the Anti-Corruption Statute through Law 1474 of 2011, the state system set out to generate a response to acts against the Public Administration that affected, in addition to its proper functioning, ...

As a result of the current economic situation in the global environment, the effectiveness in tax collection is becoming increasingly important to the treasury. However, tax collection is highly affected by the rates of ...

Tras el triunfo de Perón en las elecciones de 1946, las fuerzas opositoras intentaron dar una explicación de su inesperada derrota. La interpretación predilecta se basó en el llamado “fraude preelectoral”, entendido como ...

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 ...