Examinando por Materia "PROYECTOS VIALES"

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    Ítem
    Efectos de las normas de información financiera y fiscal en los modelos financieros para las obras de infraestructura vial de cuarta generación (4g) en Colombia
    (Universidad EAFIT, 2019) Cano Pérez, Andrés Camilo; Herrera Zapata, Isbelia Margarita; Valencia Posada Nicolás
    Road infrastructure works in Colombia are fundamental pillars of the economy, particularly the so-called 4G (2014-2021), which will allow the participation of private investors through the so-called "public-private partnerships" (PPP), a mechanism created by the Colombian State through Law 1508 of 2012. In 2014, Colombia adopted the convergence of Financial Reporting Standards based on international standards (IFRS) and, in 2016, with the structural tax reform (Law 1819) introduced, among others, modifications in the determination of income tax in the infrastructure concessions. These changes deserve financial attention and, therefore, the present work, previous normative analyzes, outlines and presents as conclusions the main effects in the project finance models for 4G infrastructure concessions and profitability for its investors.