Retention at source for income tax purposes in income from the labour registry: Analysis of the case of teachers and individuals with multiple links in Colombia

The withholding at source for income tax purposes in income from work income presented changes with Law 1819 of 2016 and implemented the ID system; presenting the same, instability and legal uncertainty to the retention agents at the time of applying the rule. Likewise, the responsibility of withhol...

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Detalles Bibliográficos
Autor Principal: Camacho Tovar, Paola Andrea
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2021
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/7240