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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Formato: | Artículo (Article) |
Lenguaje: | Español (Spanish) |
Publicado: |
Centro de Estudios Fiscales
2018
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Acceso en línea: | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/5685 |