The Journal of Fiscal Law (ISSN printed: 1692-6722; ISSN digital: 2346-2434) deals with current issues in national taxes, territorial taxes, tax administration, budgetary law, customs law, international tax law, reflections of foreign doctrine, book reviews, jurisprudential analysis and academic events organized by the Center for Fiscal Studies CEF. The first issue came into circulation in the month of June 2003, since then work has been done to publish articles of the highest academic quality, written by members of the Fiscal Law Department, and members of the academic community, being an incentive to the "new researchers" and, being the academic space suitable for some national and foreign guests, to participate in this publication.
Current Issue | No. 24 (2024): Enero-Junio
Presentation
Articles
Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada
Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada
Summary views 101 | PDF views 122 | pp. 161-183
Colombian Tax Bill – Significant Economic Presence
Colombian Tax Bill – Significant Economic Presence
Summary views 131 | PDF views 94 | pp. 185-201
Application of the ECE Regime in Colombia for Legal Entities
Aplicación del régimen ECE en Colombia para las personas jurídicas
Summary views 520 | PDF views 208 | pp. 203-225
Fictitious Suppliers and their Tax Penalty Regime in Colombia
Proveedores ficticios y su régimen sancionatorio tributario en Colombia
Summary views 706 | PDF views 229 | pp. 227-249