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El impuesto sobre la renta y complementarios. Consideraciones teóricas y prácticas

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    Abstract

    Este trabajo es la suma de esfuerzos realizados desde 2009 por el Departamento de Derecho Fiscal de la Universidad Externado de Colombia y la reconocida firma de auditoría y asesoramiento tributario Deloitte, que tiene como propósito reflexionar en torno de los más relevantes temas de la tributación internacional, en el marco del International Tax Meeting II.Este texto tiene un uso principalmente escolar, dirigido a alumnos de las facultades que se ocupan del estudio de los tributos y emplean diversos métodos científicos (jurídicos, contables, financieros, económicos, administrativos, etc.), así como a jueces, funcionarios, profesores y expertos asesores tributarios. Este libro se desarrolla a través de la siguiente estructura: las primeras lecciones cobijan un análisis histórico de la materia y una exposición de la estructura general del Impuesto sobre la Renta. Luego, se hace una depuración de los elementos que llevan a determinar la obligación tributaria, descomponiéndolos a su vez en “elemento subjetivo”, “elemento objetivo”, “aspectos espaciales”, “aspectos internacionales” y “aspectos procedimentales”.

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    File URL: http://www.lalibreriadelau.com/libros-de-derecho-privado-ca89_116/libro-el-impuesto-sobre-la-renta-y-complementarios-p50418
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    Bibliographic Info

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    This book is provided by Universidad Externado de Colombia, Facultad de Derecho in its series Books with number 516 and published in 2010.

    Volume: 1
    Edition: 1
    ISBN: 978-958-710-616-9
    Handle: RePEc:ext:derech:516

    Contact details of provider:
    Web page: http://www.uexternado.edu.co/derecho

    Related research

    Keywords: impuesto sobre la renta;

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