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Colombian Structural Tax Reform

J. Padilla

出版	2017
URL	http://books.google.com.hk/books?id=AkGgzgEACAAJ&hl=&source=gbs_api

註釋

Colombia's Congress approved a new structural tax reform in December 2016. The reform includes modifications to income tax, dividends, withholding income tax, value added tax, and transfer pricing, among other measures. This article considers the main reforms.