| 000 | 01000nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c144299 _d144299 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210615103021.0 | ||
| 007 | ta | ||
| 008 | 210615t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
||
| 100 | 1 |
_968681 _aCabrera, Omar Sebastián |
|
| 245 | 0 |
_aTaxing the indirect transfer of Colombian assets _c by Omar Sebastián Cabrera |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines a special Colombian tax regime that applies when the alienation of shares in a foreign entity indirectly results in the transfer of Colombian assets. | ||
| 650 | 4 |
_948469 _aSOCIEDADES EXTRANJERAS |
|
| 650 | 4 |
_93357 _aACCIONES |
|
| 650 | 4 |
_950200 _aRENTA |
|
| 650 | 4 |
_948591 _aTRANSFERENCIAS |
|
| 650 | 4 |
_937749 _aCOLOMBIA |
|
| 773 | 0 |
_9165175 _oOP 138-Bis/2021/101/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 3, January 18 2021, p. 305-314 |
|
| 942 | _cART | ||