Examinando por Materia "Contenido para adultos"

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    Retos y particularidades del Impuesto de Industria y Comercio (ICA) en actividades de creación de contenido para adultos en el Distrito de Medellín
    (Universidad EAFIT, 2025) Serna Duque, Juan Pablo; Sarasa López, Daniel; Vélez Villegas, Juan Esteban
    This study examines the Industry and Commerce Tax (ICA) and its application with respect to the creation of adult digital content in Medellín. It will analyze how digital platforms such as OnlyFans and webcam modeling services have become significant economic factors in the municipality of Medellín. The research addresses the nature of this economic activity and the tax regulations applicable in Colombia, with a particular focus on Medellin. In addition, the challenges faced by ICA taxation will be explored, identifying the difficulties for the effective collection of this tax in relation to these activities. The study considers the complexities introduced by the digitization and global export of adult content, highlighting specific problems in the implementation of the ICA.