Výsledky vyhledávání - "Buitrago Diaz, Esperanza"

Akademický článek

INNOVATION AND TAXATION IN THE EU. WHERE ARE WE? CONCEPTUAL APPROACH.

Autor: Buitrago Diaz, Esperanza¹

Publikováno v: Revista Técnica Tributaria. Jan-Mar2022, Issue 136, p179-193. 15p.

Presentación para Europa (Libro Derecho tributario internacional y supranacional)

Autor: Buitrago Diaz, Esperanza, Plazas Vega, Mauricio

Publikováno v: Derecho Tributario Internacional y Supranacional, 31-40
STARTPAGE=31;ENDPAGE=40;TITLE=Derecho Tributario Internacional y Supranacional

The foreword presents the main aspects of the book on International and Supranational Tax law written by Prof. Mauricio Plazas Vega, with a critical review of last developments in the field.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::c75d7896013e94ad5ed35b3fd87632a6
https://cris.maastrichtuniversity.nl/en/publications/8ab71c9a-d620-43ce-af61-5c1c04441383

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Innovation and Taxation: A Fundamental Approach to Nexus in BEPS Action 5 and 1

Autor: Buitrago Diaz, Esperanza, Traversa, Edoardo

Publikováno v: Tax Nexus and Jurisdiction in International and EU Law, 85-140
STARTPAGE=85;ENDPAGE=140;TITLE=Tax Nexus and Jurisdiction in International and EU Law

In this work I discuss (i) reductions limiting the net return (deductions, withholdings on gross income and allocation of income to the source state) and, (ii) issues related to the treaty characterization of software, digital products and automated

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::9eaec5ea92da51bfac6185d61bcf1492
https://cris.maastrichtuniversity.nl/en/publications/b7089cab-ea64-4f10-9266-754ffa634d28

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Respuestas nacionales e internacionales al fenómeno de la corrupción: Particular atención al ámbito iberoamericano

Autor: Olasolo, Héctor, Buitrago Diaz, Esperanza, Granador, Carmen Suleika Mané, Sarmiento, Andrés Sánchez

Interdisciplinary approach to the corruption phenomena and the reaction of different legal fields including but not limited to criminal law, disciplinary law, liability law, international law, public finance law and tax law. While the book presents a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::3f94d2492186fc869c42f7ef0f5ce9fb
https://cris.maastrichtuniversity.nl/en/publications/2e295ad3-bdd1-4778-a952-34275e53b320

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Corrupción y derecho tributario: ¿Una solución bajo estándares internacionales y regionales?

Autor: Buitrago Diaz, Esperanza, Hernández Rivera, Diego Alejandro, Olasolo, Héctor, Buitrago, Esperanza

Publikováno v: Respuestas nacionales e internacionales al fenómeno de la corrupción: Particular atención al ámbito iberoamericano, 12, 545-594

Whilst countries demand more accountability from taxpayers, corruption creates trust issues in governance. The study presents the main economic consequences of corruption and its connection to tax revenues, the evolution of the international conventi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::57a3d1a5ad56161862f0a03c32363dae
https://cris.maastrichtuniversity.nl/en/publications/7b23e393-2d01-4421-9987-4de79dc770a3

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Colombia

Autor: Buitrago Diaz, Esperanza, Rafael Bravo, J., Bollen-Vandenboorn, A.

Publikováno v: Corporate taxation in the Dutch Caribbean and Latin American Region, 123-178
STARTPAGE=123;ENDPAGE=178;TITLE=Corporate taxation in the Dutch Caribbean and Latin American Region

Corporate taxes in Colombia are imposed at the national and local levels. Nowadays the term corporate taxation in Colombia includes the income tax, wealth tax, and the trade tax. A solidarity income tax (CREE) was also in force from 2013 until 2016.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::7f6a009f0d5ab9e1a12f2abeaaf7958e
https://cris.maastrichtuniversity.nl/en/publications/9de017ed-c903-4fd8-8433-ea63dc38167d

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Contradicciones del Sistema Universal de Protección de los Derechos Humanos, Derechos del Contribuyente y Derecho Tributario

Autor: Buitrago Diaz, Esperanza, Proner, C., Olásolo, H., Ricobom, G., Back, C.

Publikováno v: 70º Aniversario de la Declaración Universal de Derechos Humanos: La Protección Internacional de los Derechos Humanos en cuestión, 2, 183-196

This work highlights the difficulties to understand taxpayers rights in the framework of human rights and to achieve a balance before the powers granted to Revenue Services.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::097602db1f2c649711b7eafb343486d2
https://cris.maastrichtuniversity.nl/en/publications/fdeab599-62fe-482e-87e8-8978cb6e2baa

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Análisis económico de la problemática de los impuestos locales y los principios de la tributación

Autor: Buitrago Diaz, Esperanza, Bravo Gaviria, Juan Rafael, Buitrago Díaz, E.

Publikováno v: La crisis de los impuestos locales: El caso del ICA, alumbrado público y estampillas, 123-200
STARTPAGE=123;ENDPAGE=200;TITLE=La crisis de los impuestos locales

This chapter analyses local taxation in Colombia from the perspective of the economic principles of taxation and with an empirical approach to the regulations in force in 80 municipalities. The study focuses on the trade tax, electricity tax and stam

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::6a6b6e80a9a3a4a522db919e5fa55f46
https://cris.maastrichtuniversity.nl/en/publications/8cb98808-2cf1-4eb1-a73f-d7b2b353d1fe

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Soft tax law. A review of issues

Autor: Buitrago Diaz, Esperanza, Arts, J.H.M, Jansen, B., Korving, J.A.M.

Publikováno v: De internationalisering van het belastingrecht: The internationalization of tax law, 51-74
STARTPAGE=51;ENDPAGE=74;TITLE=De internationalisering van het belastingrecht

This paper analyses the role of soft law in taxation. While considering the charateristics of legalization, i.e. obligation, precision and delegation, the paper builds on the input of international organizations and the studies of non tax legal schol

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::a82ebedfc00c94b3d11d0e151c452a7c
https://cris.maastrichtuniversity.nl/en/publications/2a079655-b16b-44fc-a55b-417e5baf5462

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