The criterion of permanent establishment in front of the digital economy in Colombia: analysis and improvement proposal
This document is on the actual difficulty of tax law in matter of income tax in front of permanent establishment standard in the digital economy both in the Colombian national and international scene. Now then, it is clarified that the work is focused, also, in the challenges posed by the coming of...
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| Formato: | Artículo (Article) |
| Lenguaje: | Español (Spanish) |
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Centro de Estudios Fiscales
2022
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| Acceso en línea: | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/7848 |