The undercapitalization in Colombia: Real impact on the economic sector
DOI:
https://doi.org/10.17533/udea.rc.327165Keywords:
tax rules in Colombia, undercapitalization, direct foreign investment, tax planningAbstract
The aim of this research is to identify the impact of the tax rules that standardize the undercapitalization in Colombia of the economic sectors that presents direct foreign investment. The selected approach for this paper is descriptive in nature, framed as a qualitative research with a component of statistical analysis of public databases. The data analysis allowed to establish that the application of the rule does not affect in a significant way the companies that comprise each of the selected economic sectors due to their capital structures. This makes possible to conclude that the policy conception and application achieves its aim.
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