The Double International Taxation is a phenomenon that is involved into the international taxation framework, and prevent global free trade by attribute an excessive taxation burden to the activities developed by economic agents seeking for internationalize. To resolve it, bilateral agreements are created under models previously established by multilateral organizations, which seek a harmony between tax laws and sovereignty of involved parts. Colombia, being a country immersed into a globalized world is submerged in this problem, therefore, this study is looking to determine if those agreements really come to solvethis phenomenon, and if they become benefits for the economy interests of the country.
Tópico:
Finance, Taxation, and Governance
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FuenteRevista Colombiana de Contabilidad - ASFACOP