Territoriality of withholding taxes in the Industry and Commerce Tax

The article analyzes the territorial aspect of withholding taxes in the Industry and Commerce tax and the tax authority of the municipalities in this matter. For the development of the object of study, a conceptual tour of the figure was made from the perspective of jurisprudence and the criteria of...

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Detalles Bibliográficos
Autor Principal: Pérez Madrid, Octavio César
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2018
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/5685