Tax reform: scope and limitations

In the last days of 2014, the President sanctioned the new tax reform (Law 1739 of 2014) that goes into effect as from January 2015 which, according to Santos, “does not affect the middle class of the country nor the small and medium-sized companies”. The President also stressed that the new tax rev...

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Bibliographic Details
Main Author: Luis Eudoro Vallejo Zamudio
Format: Article
Language:English
Published: Universidad Pedagógica y Tecnológica de Colombia 2015-01-01
Series:Apuntes del CENES
Subjects:
Online Access:http://revistas.uptc.edu.co/revistas/index.php/cenes/article/view/3535/3140