Descripción

This book delves into the core concepts of the Colombian tax system, emphasizing that taxation is always rooted in legal frameworks, policy considerations, and administrative practices. Tailored for a broad audience, from university students to tax practitioners, it explores current principles and addresses the design of substantive and procedural tax laws, including insights to facilitate understanding of certain international taxation issues. Furthermore, readers will gain a perspective on the rights and obligations that comes with the imposition of taxes in Colombia, making this book and essential guide for those facing the challenges of fiscal complexities.

Daniela Garzón – Editor

Diego Torres – co editor

Adrián Rodríguez -director

Amalia Borja
Andrés Bermúdez
Catalina Márquez
Daniela Garzón
Daniela Romero
Daniela Tamayo
David Molano
Diego Torres
Edgar Ruiz
Federico Lewin
Juan Palacios
Juan Robledo
Laura Durán
Lorenzo Castillo
Nicolás Bernal
Nicolás Sanabria
Omar Cabrera
Pablo Fernández
Sebastián Santos

Table of contents