El impacto de la Ley 1819 de 2016 y sus desarrollo en el Sistema Tributario Colombiano Tomo III.

The work The impact of Law 1819 of 2016 and its developments in the Colombian tax system, in three volumes, brings together the contributions of renowned professionals and professors from the Department of Tax Law, which were discussed during the VI Conference on Tax Law.

The first volume has 17 chapters that give an account of the main debates that the income tax has generated for those required to keep accounting, particularly due to the reference that the law incorporated to the technical normative accounting frameworks in force in Colombia for the recognition and measurement of: assets, liabilities, equity, income, costs and expenses, the new regulation of tax effects for the financial sector, collaboration contracts, factoring, leasing, concession, commercial trust and tax benefits for science, technology and innovation . Likewise, the new restrictions to access and remain within the special tax regime are analyzed.The second has 12 chapters, three of them dedicated to the personal income tax and covers the new regime of cedulas, monotax and dividends; The rest have analysis of the international tax aspects addressed by the reform, such as the regime of controlled entities from abroad, payments abroad, transfer pricing, exchange of information, beneficial ownership, among others.

Finally, the third volume, with 13 chapters, analyzes the impact of the reform on indirect taxes such as VAT, the national consumption tax, the GMF and environmental taxes; while addressing adjustments in the tax procedure, the sanctioning regime and municipal, departmental and district taxation.