Territoriality of Withholding Taxes at Source

Author:   Octavio César Pérez Madrid
Publisher:   Our Knowledge Publishing
ISBN:  

9786206539971


Pages:   52
Publication Date:   09 October 2023
Format:   Paperback
Availability:   In stock   Availability explained
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Territoriality of Withholding Taxes at Source


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Overview

This paper analyses the territorial aspect of Withholdings at Source in the Industry and Commerce tax and the taxing power of the municipalities in this matter. In order to develop the object of study, a conceptual review of the figure was carried out based on the jurisprudential perspective and the criteria of various authors. In addition, the analysis of cases made it possible to identify gaps in the theoretical application of the concept. To contextualise the analysis, different cases of commercial and service activities were carried out, taking as a reference the Cartagena Agreement (041 of 2006) and the Barranquilla Agreement (030 of 2008).

Full Product Details

Author:   Octavio César Pérez Madrid
Publisher:   Our Knowledge Publishing
Imprint:   Our Knowledge Publishing
Dimensions:   Width: 15.20cm , Height: 0.30cm , Length: 22.90cm
Weight:   0.091kg
ISBN:  

9786206539971


ISBN 10:   6206539970
Pages:   52
Publication Date:   09 October 2023
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   In stock   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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