Examinando por Materia "INVERSIONES INTERNACIONALES"
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Ítem Estado de necesidad y cláusulas de emergencia en el marco de los tratados bilaterales de inversión : un análisis de la viabilidad de su aplicación como instrumento o herramienta de defensa para los estados receptores, en el contexto de nuevas solicitudes de arbitraje de inversión, con ocasión de la pandemia generada por la Covid-19(Universidad EAFIT, 2021) Arango Velásquez, Paulina; Toro Valencia, José AlbertoCovid-19 brought on its side the urgency of States to take measures to safeguard various interests and populations. However, the need and speed in the adoption and implementation of such measures triggered adverse effects seen from different spheres; specifically, the economic sphere, focused on foreign investment. As a result of similar crises, it is known that legislative and political changes increase the risk of foreign investments within a given territory and lead to an increase in the number of investment arbitration cases, where the need to think of defenses for host states arises. This paper argues that general international law (state of necessity) and emergency clauses can become instruments of defense for host States, applied to the context of possible investment arbitration claims, on the health emergency generated by Covid-19.Ítem Precios de transferencia : un análisis de la normatividad colombiana a partir de las directrices internacionales de la OCDE(Universidad EAFIT, 2020) Calle Ardila, Elena; Vélez Villegas, Juan EstebanTransfer pricing has the main purpose of preventing taxpayers from modifying the pricing or profit margin of the transactions between economic asociates in order to stop the transfer of tax benefits and the tax base erosion in an artificial way. In the increase of international bussiness due to globalization, multinational enterprises have faced the issue of differences in the normativity of transfer pricing in different states, this makes it posible for taxpayers to incure in a doble imposition scenario. Because of this, the OECD (the Organization for Economic Cooperation and Development), as an international organization has created international guidelines in transfer pricing for multinational enterprises and tax administrations, which different states have decided to integrate into their law structure, although some haven’t, as the case of Colombia. The consequence of not having equal normativity in different states makes it easier for taxpayers to face doble imposition situations and for tax administrations to face tax evasion, discouraging foreign investment. It is important therefore to analyze both colombian normativity in transfer pricing and OECD international guidelines to find aspects which could generate a doble imposition or tax evasion situation, and to determine its actual consequences.Ítem Proceso de inversión extranjera directa en la compañía R&P(Universidad EAFIT, 2019) Puerto Sandoval, Juan Camilo; Zuñiga Raigoza, Jaime AlbertoÍtem Propuesta conceptual para la estimación del riesgo político en holdings empresariales nacionales y transnacionales.(Universidad EAFIT, 2019) Agudelo Botero, Juan Diego; Valencia Mejía, Pablo; Martins Da Silva, IzaiasThis study analyzes the political risk inherent to organizations that conduct national and transnational business and investments with the objective of proposing analysis dimensions for the management of this type of risk. The approach of the research is qualitative descriptive, considering a case study of a business holding composed of companies with business lines in sectors such as cement production, construction and concessions, and energy production. The results from the field work and the literature review on political risk, analysis dimensions were formulated for their concertation and validation with the Argos business group. The results were oriented to the definition of a reference framework constituted by four dimensions: political dimension, economic / financial dimension, legal administrative dimension and human / social dimension. Additionally, the methodological opportunity offered by the proposed dimensions was valued, as it aggregates elements of the political risk in a broad sense that is oftenly disaggregated.Ítem Regulación de criptoactivos en Colombia en el ámbito de lavado de activos(Universidad EAFIT, 2020) de Greiff Uribe, Eduardo; Vélez Villegas, Juan EstebanAt present the financial market presents a transformation process where various innovations have been generated. One of these is the introduction of cryptocurrencies or virtual currencies, whose pioneer was the creation of Bitcoin, which progressively unleashed the development of different cryptocurrencies, as a phenomenon that affects a country not only in the economic but also legal sphere, and that may have international significance due to the characteristics of these cryptocurrencies such as decentralization, the speed of their transactions, anonymity, among others. In the legal field, cryptocurrencies have generated debate at the level of criminal science since their particular nature has generated new modalities for the commission of some crimes, specifically having a greater impact on money laundering. In Colombia, the absence of an appropriate regulation for this type of virtual currencies has impacted on the significant increase in the crime of money laundering, which represents the object of this study that seeks not only to develop the current problem in reference to the issue but also formulate some possible solutions.Ítem Reporte Burkenroad : Isagen 2013(Universidad EAFIT, 2013) Hurtado Restrepo, Luz Ensueño; Montoya Osorio, Isabel Cristina; Medina Arango, Oscar Eduardo; Gaitán Riaño, Sandra Constanza