Title: APPLICATION DU REGIME DE L'ECS EN COLOMBIE POUR LES PERSONNES MORALES: Ambigu�t�s et complexit�s du r�gime de l'EPE : une �tude exploratoire (French Edition)
Publisher: Editions Notre Savoir
Publication Date: 2025
Language: French
ISBN 10: 6208554993
ISBN 13: 9786208554996
Binding: Soft cover
Condition: New

About this title

Synopsis

L'ouvrage analyse les probl�mes li�s � l'application du R�gime des entit�s contr�l�es par l'�tranger (R�gimen de Entidades Controladas del Exterior, RCE) en Colombie, �tabli par la loi 1819 de 2016. Inspir� par l'OCDE et son action BEPS, ce r�gime vise � contr�ler les revenus passifs g�n�r�s par des soci�t�s � l'�tranger qui sont contr�l�es par des r�sidents colombiens. Cependant, la r�glementation est complexe et pr�sente des ambigu�t�s dans la d�finition de concepts cl�s tels que les revenus passifs et le contr�le, ce qui peut conduire � des interpr�tations diff�rentes. L'absence d'un d�cret r�glementaire sp�cifique aggrave la situation, laissant de nombreuses questions en suspens et g�n�rant une certaine confusion parmi les contribuables et les autorit�s fiscales. Le document est bas� sur une approche qualitative, analysant la l�gislation et les d�clarations de la DIAN, et vise � identifier les probl�mes dans l'application du r�gime des personnes morales en Colombie. Nous esp�rons que cette analyse contribuera � une meilleure compr�hension et mise en œuvre du r�gime ECE dans le contexte fiscal colombien.

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