Sale or Transfer of Rights over Intangible Assets associated with Industrial Property as a Taxable Event of Sales Tax in Colombia

The present work intends to advance a tax legal analysis on the generating event of the Sales Tax (vat) that is framed in the “sale and assignment of rights of intangible assets only associated with industrial property” in accordance with the tax reform Law 1819 of 2016. Thus, the effects of the sal...

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Detalles Bibliográficos
Autor Principal: Guzmán Paz, Laura I.
Formato: Online
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2019
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6195