Consideraciones de los paraísos fiscales en materia tributaria para países como Colombia

Abstract

This article was developed with the purpose of investigating the management of tax havens in Colombia. The objective of this research was to analyze the considerations of tax havens in tax matters for countries like Colombia; where it was investigated on the processes of fiscal control exercised by Colombia over tax havens; on the aspects shown by the norm according to the tax havens that Colombia has for the fight against tax evasion; and on the results of the Colombian fiscal position in the environment of tax havens. A methodology was used with a type of interpretive and descriptive study to be able to investigate economic and tax events that are triggered when carrying out operations with commercial allied tax havens of Colombia; A review of documents was performed in electronic databases such as USC, Udea, Juriscol, CES, Dialnet, Riuma, Javeriana, OECD, and CEF. The results showed that the process of fiscal control that Colombia exercises over tax havens is based on the management of compliance with each of the regulations that exist in the country in relation to special jurisdictions in countries called tax havens, with the purpose that the authorities can exercise control of the resources that Colombians invest in those places.