El presente artículo analiza la regulación colombiana concerniente a los paraísos fiscales como parte de una estrategia mundial dirigida a confrontar algunas de las prácticas lesivas que se llevan a cabo en dichas ...

It intends to analyze with the present thesis the conflict of tax jurisdiction between the States and Municipalities, particularly in regard to the rendering of new digital services and services that evolved with the IT ...

This research takes an approach on the tax jurisdiction to institute the additional Tax on the Circulation of Goods and Services Provision (ICMS) on products and services superfluous to the Fund for Combating and Eradicating ...

The aim of the present research is to propose an interpretation, from the perspective of the jurisprudence in a narrow sense, for legislative jurisdiction regarding the administrative tax procedure. In contrast to other ...

Currently, one of the funding sources of Brazilian municipalities is the taxes paid by companies of services sector and independent professionals taxable service providers. All of these taxes collected are consolidated and ...