dc.creator | Castro Oviedo, Leidys Sofia | |
dc.creator | Botiva Lemus, Katterin | |
dc.creator | Galindo Nauzan, Martha Edith | |
dc.date.accessioned | 2018-05-23T21:03:51Z | |
dc.date.accessioned | 2018-11-16T14:02:55Z | |
dc.date.available | 2018-05-23T21:03:51Z | |
dc.date.available | 2018-11-16T14:02:55Z | |
dc.date.created | 2018-05-23T21:03:51Z | |
dc.identifier | http://hdl.handle.net/20.500.12010/3758 | |
dc.identifier.uri | http://repositorioslatinoamericanos.uchile.cl/handle/2250/2250912 | |
dc.description.abstract | This paper aims at revealing the negative impact of Article 118-1 from the Tax Evasion Statute on small and medium-sized business given the fact that such businesses do not necessarily perform any international transaction, yet Article 118-1 does assume these businesses do so, and affects them negatively. This paper provides the following three arguments against Article 118-1: 1) Enactment of Article 118-1 represents a cost overrun in businesses. It also represents a profitability problem and it affects economic indicators in general. 2) Arguments triggering the need for amendments in Article 118-1, specially, in contexts where tax evasion exists. These amendments would lead to better equality among business and their contribution to the state. 3) Thin capitalization hinders new businesses from starting up. Once negative aspects have been laid out, this paper will seek to highlight the positive aspect of the Tax Evasion Statute. This final section will resort to citing research about the current economic situation in both local and international contexts. Likewise, this section will comprise how thin capitalization approaches these issues in double taxation agreements. Final conclusions will be provided once the positive and the negative aspects have been reviewed. | |
dc.language | spa | |
dc.publisher | Universidad de Bogotá Jorge Tadeo Lozano | |
dc.publisher | Especialización en Administración y Auditoría Tributaria | |
dc.publisher | Facultad de Ciencias Económicas y Administrativas | |
dc.rights | Abierto (Texto Completo) | |
dc.source | reponame:Expeditio Repositorio Institucional UJTL | |
dc.source | instname:Universidad de Bogotá Jorge Tadeo Lozano | |
dc.title | Subcapitalización si, pero no así. | |
dc.type | Tesis | |
dc.type | Tesis | |