Fiscal residence of Colombian nationals present in Mexico or Argentina
DOI:
https://doi.org/10.21501/2500-669X.2474Keywords:
Tax residence, double taxation, world income, income taxAbstract
The article presents the tax impact of Colombians with presence in Mexico or Argentina, identifies the effects of world income for tax residents in Colombia, both national and foreign who are inside and outside the country doing economic activities. This is the case of the agreement to avoid double taxation signed with Mexico, whose purpose is to deduct the income received in this country and on which it will not pay taxes in Colombia. In contrast, we find the Colombian with a presence in Argentina at a disadvantage, since there is no agreement to avoid double taxation, he must cancel the differential of the tax rate in Colombia, if the result generates that the Argentine tax rate is less than the one determined after debugging the world income.Downloads
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