To commemorate its 65 years of experience, the Colombian Institute of Tax Law (ICDT) presents innovative work in the legal field. This publication, with the collaboration of experts such as the founder of our firm Carlos Alberto Espíndola Scarpetta, explores the influence of international law on tax and customs law, providing a plural, comparative, and updated perspective on the challenges and problems that these fields face globally.
This work includes the contribution of a prominent group of jurists from all over Latin America and Europe, offering a deep and multidimensional analysis of how international law impacts tax and customs regulations in an increasingly interconnected environment.
Purchase this work here: https://icdt.co/producto/influjo-del-derecho-internacional/
The work is divided into two parts; the first is dedicated to the influence of international law on tax law, and the second to the influence of international law on customs law. The articles address relevant and current issues, such as tax agreement models, methods for eliminating double taxation, the concept of permanent establishment, the tax regime for entities controlled abroad, holding entity regimes, indirect transfers, the exchange of tax information, the prohibition of abuse of rights, public international law and customs law, the harmonization of customs regimes, WTO jurisprudence, WCO legal instruments, economic integration, the revised Kyoto Convention, the Mercosur customs code, the role of customs administration in the fourth industrial revolution, the definition of merchandise, intangibles in customs law, customs valuation, trade defense measures and arbitration in tax and customs matters.
Director: German Pardo Carrero
Alejandro Ibarra Ibarra
Carlos Alberto Espindola Scarpetta
Cesar Camilo Cermeno Cristancho
Cesar Montano Galarza
Diana Richardson Pena
Edgar Fernando Cosio Jara
Elizabeth Huaman Cruz
Enrique C. Barreira
Esperanza Buitrago Diaz
F. Alfredo Garcia Prats
Fabio Londono Gutierrez
Fernanda Inga Carabajo
France Hernandez Diaz
Gabriel Ibarra Pardo
German Alfonso Pardo Carrero
Hector H. Juarez Allende
Jesus A. Sol Gil
Juan David Barbosa Marino
Juan Esteban Sanin Gomez
Juan Pablo Godoy Fajardo
Juan Patricio Cotter
Julio Carlos Lascano
Julio Cesar Toro C.
Julio Guadalupe Bascones
Marco Antonio Osorio Ch.
Maria Jose Etulain Sorensen
María Paula Sánchez Niño
Mauricio A. Plazas Vega
Michael Zavaleta Alvarez
Paola Andrea Mesa Galindo
Pedro Olinto Mojica Olaya
Ricardo Xavier Basaldúa
Rosaldo Trevisan
Ruth Yamile Salcedo Younes
Tânia Carvalhais Pereira
Vanessa Abreu Sancho
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