Conceptos oficiales sobre la declaración de renta
DOI:
https://doi.org/10.17533/udea.esde.332854Keywords:
declaración de renta, impuestoAbstract
Apartes de la obra en circulación El impuesto sobre la renta (Interpretación de su Régimen Legal), selección y síntesis de conceptos oficiales concordada y anotada por Hemando Sierra Mejía, Abogado especializado en tributación en la Universidad de Harvard y Ex-Subdirector General de Impuestos Nacionales.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
Estudios de Derecho is governed by the following regulation: Political Constitution of Colombia, article 61; Law 23 of 1982, articles 1 and 2; Law 44 of 1993, chapter II, article 6 and chapter IV, article 51; Law 599 of 2000 through which the Penal Code is issued, articles 270, 271 and 272. In addition, the journal is governed by the guidelines of the National Copyright Directorate and the World Intellectual Property Organization (WIPO) for Colombia. Finally, it abides by Rectoral Resolution 21231 of 5 August, 2005, through which the Statute on Intellectual Property is issued.
Authors who publish in Estudios de Derecho continue to retain their rights, however, they should bear in mind that the contents of the journal are under a Creative Commons Attribution-Noncommercial-ShareAlike license. In this sense, The material created may be distributed, copied and exhibited by third parties if they credit it. No commercial benefit can be obtained.
