Possible impacts on the Colombian tax system in its intention to be a member of the OCDE

Authors

  • Marta Yesenia Montoya Presiga Universidad de Antioquia, Colombia
  • Paula Andrea Girón Uribe Universidad de Antioquia, Colombia
  • Ferley Augusto Hernández Ramírez Universidad de Antioquia, Colombia

DOI:

https://doi.org/10.21501/2500-669X.2713

Keywords:

OECD, double taxation agreements, tax information exchange, permanent establishment, BEPS.

Abstract

Colombia's desire to be a member of the Organization for Economic Co-operation and Development (OECD) has been carried out, and it has several implications in the tax matter process. For this purpose, a biographic research on the changes made in Colombia’s legislation was implemented by facing the recommendations of the OECD and the approach that will be given to the taxation in Colombia based on those variations. The substantial changes are addressed to the subscription of CDI according to the OECD’s model; the agreement for the exchange of information with other countries; BEPS’ actions; the transfer pricing regime; in addition to the recommendations of the committee of experts for equity and tax competitiveness to achieve a fair and equitable tax structure. 

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Author Biography

Marta Yesenia Montoya Presiga, Universidad de Antioquia, Colombia

Antioquia, Medellín

References

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Published

2018-03-02

How to Cite

Montoya Presiga, M. Y., Girón Uribe, P. A., & Hernández Ramírez, F. A. (2018). Possible impacts on the Colombian tax system in its intention to be a member of the OCDE. Science of Human Action, 3(1), 122–151. https://doi.org/10.21501/2500-669X.2713

Issue

Vol. 3 No. 1 (2018)

Section

Contabilidad

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