Examinando por Materia "Derecho tributario"

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    Arbitraje tributario en Colombia. Un análisis de derecho comparado con modelos en otros países
    (Universidad EAFIT, 2024) Sánchez Varón, Natalia; Flórez Rodríguez, Valeria; Villegas de Bedout, Beatriz Elena
    This work focuses on the study of tax arbitration in Colombia, with a comparative law approach that examines models implemented in other countries. Through a detailed analysis, it aims not only to evaluate the feasibility of this mechanism in the Colombian context but also to identify the conditions under which it could be effectively implemented, considering both the particularities of the Colombian legal system and international experiences. This comparative approach allows for the extraction of valuable lessons and the adaptation of best practices to local needs and realities, with the goal of proposing a regulatory framework that ensures fairness, transparency, and efficiency in the resolution of tax disputes. The thesis is structured around several key areas: first, the possible social and economic consequences of implementing tax arbitration will be analyzed, examining how it could affect taxpayers' perception of justice and fairness, as well as its impact on tax collection and the incentive for voluntary compliance with tax obligations. Then, the requirements of applicability that should govern the use of arbitration in tax conflicts will be studied, ensuring that the process is transparent, impartial, and aligned with Colombian constitutional principles. Subsequently, a comparative analysis of international experiences in countries that have adopted tax arbitration will be conducted, identifying both successes and challenges faced in those contexts. This analysis will allow for the proposal of adaptations to the Colombian regulatory framework, taking into account the idiosyncrasies and particularities of our legal system, to ensure effective and fair implementation. Finally, the research aims to contribute to the academic and legislative debate on the relevance of tax arbitration in Colombia. It is expected that this study will not only contribute to the understanding of this mechanism at the national level but also inspire reforms that strengthen tax justice in the country, promoting a more agile, equitable, and reliable system for all parties involved.
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    El cambio jurisprudencial sobre los servicios de salud y sus efectos en el impuesto de industria y comercio de Medellín para los años gravables 2019 a 2023
    (Universidad EAFIT, 2025) Avello González, Luis Fernando; Caicedo Esper, Gonzalo Felipe
    In Colombian legislation, different interpretations have arisen regarding the non-taxable status of the human health sector concerning the territorial tax on service, trade, and industry activities. Specifically, we focus on the ruling issued by the Council of State, through file 20204 of 2019, by the Fourth Section, which generates a new landscape for understanding and interpreting the territorial levy. The new criterion posits that Promoting Entities and Provider Institutions in the health sector must demonstrate that the services rendered are remunerated with resources from the current General System of Social Security in Health (SGSSS) to access this reduction in the taxable base, the impact of which is ultimately reflected in the tax payable to the corresponding districts and municipalities. Consequently, a variation in the interpretation of the non-taxable condition for the Industry and Commerce Tax (ICA) can have effects on the process of determining the amounts to be collected in each municipality and district; the present work is a quantitative and qualitative analysis of the territorial tax process for the Special District of Science, Technology and Innovation of Medellín during the taxable years 2019 to 2023 in the health sector.