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        Propuesta para el diseño de un modelo de tributación directa en las operaciones de comercio electrónico en Colombia enfocado a plataformas digitales internacionales

        Date
        2019-10
        Registration in:
        Quijano Torres, G. A. y Barajas Ortiz, N. (2019). Propuesta para el diseño de un modelo de tributación directa en las operaciones de comercio electrónico en Colombia enfocado a plataformas digitales internacionales [Tesis de Maestría]. Universidad Santo Tomás, Bucaramanga, Colombia
        http://hdl.handle.net/11634/19393
        repourl:https://repository.usta.edu.co
        Author
        Quijano Torres, Gerson Alexander
        Barajas Ortiz, Napoleón
        Institutions
        • Universidad Santo Tomás (Colombia)
        Abstract
        The great and unexpected expansion of information and communication technologies led to the development of electronic commerce; mainly framed in the commercialization of goods and services through the internet, by new elements of information transfer called digital platforms. The constant growth of this new form of commerce transformed the traditional way of doing business around the world, which created great challenges in the legal and tax systems of each nation. Several international organizations headed by the European Union, Group of 20 and the Organization for Economic Cooperation and Development have formulated unfinished guidelines to regulate electronic commerce, which causes significant losses of national and international treasury. In Latin America, most countries do not have a tax model, including Colombia; which allows the avoidance of direct taxes, specifically the income tax. Therefore, the objective of this work was to design a model of direct taxation in electronic commerce operations in Colombia focused on international digital platforms. The development of this research in a general sense was of a qualitative dogmatic-legal nature. The proposed taxation model was based on the constitutional tax principles and international tax law and established the minimum guidelines necessary to regulate these transactions, based on the substantial link determined by the creation of value and the restructuring of the concept of permanent establishment; in order to contribute to the erosion of the tax base and the transfer of benefits, to provide good competition, the free movement of capital and ensure the efficiency of collection, impacting on the increase in the public treasury for the promotion and development of projects in education, sport, culture, science and technology.
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        Red de Repositorios Latinoamericanos
        + of 8.000.000
        Available publications
        500 Participating institutions
        Dirección de Servicios de Información y Bibliotecas (SISIB)
        Universidad de Chile
        Membership Login
        Featured collections
        • Latin American Theses
        • Argentinean Theses
        • Chilean Theses
        • Peruvian Theses
        Latest collections added
        • Argentina
        • Brazil
        • Colombia
        • México
        Dirección de Servicios de Información y Bibliotecas (SISIB)
        Universidad de Chile
        Red de Repositorios Latinoamericanos | 2006-2018