Examinando por Materia "Jurisdiction"
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Ítem 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 ElenaThis 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.Ítem Commentary on Judgement SP3339-2020 [52708 (09-09-20] Supreme Court of Justice). Ordinary jurisdiction versus indigenous jurisdiction and criminal alternative in accordance with ILO Convention 169.(Universidad EAFIT, 2021-12-17) Ariza Higuera, Libardo José; Hernández Jimenez, Norberto; Universidad de los Andes; Pontificia Universidad JaverianaÍtem Comments on the guarantee control function(Universidad EAFIT, 2007-05-29) Zuluaga Taborda, John Edison; Universida de AntioquiaÍtem Consideraciones culturales y jurídicas para la formulación de políticas de equidad de género en el marco de las comunidades indígenas : el caso del Valle de Sibundoy(Universidad EAFIT, 2023) López Ortega, Jesús Alberto; Ramírez Brouchoud, María FernandaPublic gender equity policies in Colombia have not fully taken into account the needs and sociopolitical contexts of the indigenous communities that inhabit Colombian territory, especially the Inga and Kamëntsá communities of the Sibundoy Valley. There have been cases of violence against indigenous women that have gone unpunished, due to negligence, ignorance and lack of coordination between the ordinary and special jurisdiction. In this sense, this research project establishes the relevant cultural and legal considerations for the formulation of gender equity policies within the framework of indigenous communities. In addition, this research uses the concepts of normative multiculturalism, intersectionality and imbrication as starting points for the analysis of the perspectives of the Inga and Kamëntsá communities of the Sibundoy Valley, the legal framework and statistics relevant to gender equality in indigenous communities.