Importancia y desarrollo de la cláusula general antiabuso en Colombia

Abstract

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 tax evasion and tax avoidance, which constitute some of the greatest problems for the development of any country. Colombia has been forced to strengthen its legal system with the best 5 tools to combat this problem. Therefore, the first general anti-abuse clause was introduced in the intern legislation by Law 1607 of 2012. This work proposes a brief analysis on the relevance of the general anti-abuse clause in the current economic environment, its efficiency and usefulness as a tool to fight against tax avoidance, and finally, the evolution and implementation that has had in our legal system.