Una visión crítica del Artículo 49 del E.T.N.
Data
2018Director(es)
Rodríguez Vásquez, Carlos GiovanniPublisher
Pontificia Universidad Javeriana
Faculdade
Facultad de Ciencias Jurídicas
Programa
Especialización en Derecho Tributario
Título obtido
Especialista en Derecho Tributario
Tipo
Tesis/Trabajo de grado - Monografía - Especialización
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Abstract
The Colombian legislation has the possibility of using the excess of dividends not taxed in a period to distribute profits that in principle are considered as taxed from other periods. However, is it possible to consider that this norm that made it possible to compensate for excess profits not taxed in future periods and even with previous profits is sufficient?
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