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- W1155073499 abstract "Under current Colombian income tax legislation everyone, including business entities, is subject to the income tax whether domiciled in the country or not, on income produced in Colombia. The tax on patrimony also applies to domiciliaries and non-domiciliaries, but is not levied upon corporations or partnerships. Ownership of the patrimony is immaterial; it is sufficient for the imposition of the tax that the patrimony be held in Colombia and that it be incorporated in the national economy." @default.
- W1155073499 created "2016-06-24" @default.
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- W1155073499 date "1971-12-31" @default.
- W1155073499 modified "2023-09-27" @default.
- W1155073499 title "Taxation of Foreigners and Extraterritoriality of Colombian Income Tax Legislation" @default.
- W1155073499 hasPublicationYear "1971" @default.
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