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ANWENDUNG DER ECS-REGELUNG IN KOLUMBIEN FÜR JURISTISCHE PERSONEN

YULIER ANDREA RODRÍGUEZ SÁNCHEZ

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Paperback / softback
17 January 2025
$54.00
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Das Buch analysiert die Probleme bei der Anwendung des Regimes für ausländisch kontrollierte Unternehmen (Régimen de Entidades Controladas del Exterior, RCE) in Kolumbien, das durch das Gesetz 1819 von 2016 eingeführt wurde. Inspiriert von der OECD und ihrer BEPS-Aktion zielt diese Regelung darauf ab, passive Einkünfte zu kontrollieren, die von Unternehmen im Ausland erzielt werden, die von in Kolumbien ansässigen Personen kontrolliert werden. Die Verordnung ist jedoch komplex und weist Unklarheiten bei der Definition von Schlüsselbegriffen wie passives Einkommen und Kontrolle auf, was zu unterschiedlichen Auslegungen führen kann. Das Fehlen einer spezifischen Verordnung verschlimmert die Situation, lässt viele Fragen ungelöst und sorgt für Verwirrung bei Steuerzahlern und Steuerbehörden. Der Beitrag basiert auf einem qualitativen Ansatz, der die Gesetzgebung und die Verlautbarungen des DIAN analysiert, und zielt darauf ab, die Probleme bei der Anwendung der Regelung für juristische Personen in Kolumbien zu identifizieren. Es ist zu hoffen, dass diese Analyse zu einem besseren Verständnis und einer besseren Umsetzung der ECE-Regelung im kolumbianischen Steuerkontext beitragen wird.

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$54.00
In Stock: Ships in 3-5 Days
In Stock: Ships in 7-9 Days
Hurry up! Current stock:

ANWENDUNG DER ECS-REGELUNG IN KOLUMBIEN FÜR JURISTISCHE PERSONEN

$54.00

Description

Das Buch analysiert die Probleme bei der Anwendung des Regimes für ausländisch kontrollierte Unternehmen (Régimen de Entidades Controladas del Exterior, RCE) in Kolumbien, das durch das Gesetz 1819 von 2016 eingeführt wurde. Inspiriert von der OECD und ihrer BEPS-Aktion zielt diese Regelung darauf ab, passive Einkünfte zu kontrollieren, die von Unternehmen im Ausland erzielt werden, die von in Kolumbien ansässigen Personen kontrolliert werden. Die Verordnung ist jedoch komplex und weist Unklarheiten bei der Definition von Schlüsselbegriffen wie passives Einkommen und Kontrolle auf, was zu unterschiedlichen Auslegungen führen kann. Das Fehlen einer spezifischen Verordnung verschlimmert die Situation, lässt viele Fragen ungelöst und sorgt für Verwirrung bei Steuerzahlern und Steuerbehörden. Der Beitrag basiert auf einem qualitativen Ansatz, der die Gesetzgebung und die Verlautbarungen des DIAN analysiert, und zielt darauf ab, die Probleme bei der Anwendung der Regelung für juristische Personen in Kolumbien zu identifizieren. Es ist zu hoffen, dass diese Analyse zu einem besseren Verständnis und einer besseren Umsetzung der ECE-Regelung im kolumbianischen Steuerkontext beitragen wird.

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