Principle of Destination: Reach of the vat collection mechanisms in cross-border provision of services
The Structural Tax Reform, Law 1819 of 2016, introduced important changes in vat generating events, among them, the one described in literal b) of article 420 of the Tax Statute, which incorporated the application of the principle of destination in the provision of services from abroad, taking into...
Revista de Derecho Fiscal No 13 (2018): Julio-Diciembre; 91-127
Universidad Externado de Colombia
Centro de Estudios Fiscales