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Less taxes on business, more formal employment? The Colombian case.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 21
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- Article
Achieving a Broad-based VAT in Colombia: a proposal to enhance the progressivity of the tax system.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 45
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- Article
Editorial.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 15
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Normas para la postulación de documentos a la Revista.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 489
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- Article
Current problems of the insurance contract when issued as a customs bond.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 475
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Applicability of the prevalence of the substantial principle over the formal in the Customs Law within the Social State of Law.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 389
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- Article
The Proliferation of Anti-Dumping Measures: Challenges and Benefits of Applying Administrative and Foreign Trade Principles to the Anti-Dumping Mechanism.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 367
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- Article
Pasado, presente y futuro de las subvenciones y derechos compensatorios en el sistema multilateral y algunas consideraciones sobre su aplicación en el marco del derecho colombiano.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 413
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- Article
Trade Facilitation Agreement: Its Usefulness for Applying the Efficiency Principle of Decree 1165 of 2019, New Colombian Customs Statute.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 351
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The essence of justice in customs matters.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 339
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- Article
Accounting and tax law, two sets of standards with different principles, which generate various relationships that must be analyzed in detail in order to measure the results of their interaction.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 313
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- Article
Functional currency different to the colombian peso and its tax effects.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 295
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The tax generality principle from the perspective of the Colombian Tax Court.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 273
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- Article
The principle of legality in procedural tax law.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 245
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- Article
Justification and limits to the taxation power of the territorial entities in Colombia.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 215
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Taxation of local authorities and special focus on its development within the Colombia caribbean region.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 189
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- Article
The principle of efficiency in Procedural Tax Law O princípio de eficiência no Direito Tributário Procedimental.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 169
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Notes on the principle of efficiency in tax matters and behavioral economics.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 147
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- Article
The Principle of Efficiency: An economic maxim raised to constitutional rank. Its apparent contradiction with the principles of justice and equity.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 125
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- Article
Rescuing the Importance of the Principle of Efficiency in Tax Matters.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 87
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- Article
The principle of tax justice in contentious administrative jurisprudence.
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- Revista del ICDT, 2021, v. 57, n. 83, p. 65
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- Article