Doble tributación internacional análisis de los convenios con España, Chile y la Decisión 578 de la CAN

Abstract

Double taxation in the international context, is part of the barriers for countries to foray into foreign markets and foreign trade development. Treaties to avoid double international taxation become one of the most important tools of foreign policy to attract foreign investment and promote the national participation in world markets. Colombia has not diminished the importance of economic openness and international player known as the advantages and importance of negotiating such agreements, but to ensure the success of this decision, the Government has a duty to clearly define the country's international tax policy and adequate study, evaluation and monitoring of each treaty, therefore the product of negotiation of treaties tax collections may be affected.