Evolution of the Tax Regime and Analysis of the Current Regime of the External Portfolio Investment

This monograph makes an analysis on the possible effects that the fiscal rule can have on the regulation of the capital market, specifically, with regard to foreign investment of portfolio regulated in Article 18-1 of the Tax Statute. The document is composed of two chapters, the first one brings to...

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Detalles Bibliográficos
Autor Principal: Cardona Nieto, Alba Janette
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2019
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6189