Examinando por Autor "Moreno Alzate, Carlos Andrés"
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Ítem Recomendaciones de la OCDE en materia fiscal : aproximación al caso colombiano(Universidad EAFIT, 2019) Moreno Alzate, Carlos Andrés; Vélez Villegas, Juan EstebanThe research of the recommendations issued by the Organization for Economic Cooperation and Development (OECD) in tax matters in Colombia will start from the description of the recommendations given by this organization in fiscal matters to Colombia, in its process of admission. Subsequently, the cases of Mexico and Chile will be studied, specially its implications that arose from recommendations offered by this organization, to infer the future implications that can be expected for Colombia in tax matters.