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OverviewThis 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 DetailsAuthor: Octavio César Pérez MadridPublisher: Our Knowledge Publishing Imprint: Our Knowledge Publishing Dimensions: Width: 15.20cm , Height: 0.30cm , Length: 22.90cm Weight: 0.091kg ISBN: 9786206539971ISBN 10: 6206539970 Pages: 52 Publication Date: 09 October 2023 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: In stock We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |