Beneficios de las zonas francas como herramienta operativa para las empresas Colombianas.

Abstract

The purpose of this article is to expose the main benefits that Colombian companies obtain when setting up and performing their functions within the free zones of the country. In recent years, in Colombia these areas have become an instrument of 1 employment generation, foreign investment and technology transfer, which has allowed the strengthening of the market and the generation of economies of scale. Therefore, this article was based on a literature review that allowed conceptualizing the current situation of free zones in the country, while demonstrating tax, customs and foreign trade benefits obtained by Colombian companies, which contribute to the economic development of the country. This review proposes five benefits that can be accessed by all users of any type of free zones in the country. These benefits were explained through the commercial context in which Colombia currently finds itself.