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Efectos De La Nueva Reglamentación De Zonas Francas Sobre El Impuesto Al Valor Agregado En Colombia
| Content Provider | Semantic Scholar |
|---|---|
| Author | Álvarez, Luis Alejandro |
| Copyright Year | 2009 |
| Abstract | In order to fulfill its commitments under the WTO, the colombian legislative issued law 1004 of 2005, under which free economic zone user tax benefits are conferred. Such statute was later regulated by the colombian executive. This norms has important effects in the Added Value Tax (AVT). The aim of this paper is to analyze the effects of law 1004 of 2005 and its regulation on the Colombian VAT regime. Such analysis is conducted through scrutiny of the provisions of the colombian customs code dealing with free economic zones |
| Starting Page | 3 |
| Ending Page | 18 |
| Page Count | 16 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://derechoprivado.uniandes.edu.co/components/com_revista/archivos/derechoprivado/pri96.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
