New Taxation – Studies in honor of Jacques Malherbe
Catalina Hoyos Jiménez, César García Novoa, Julio Fernández Cartagena, directores, Nueva Fiscalidad – Estudios en homenaje a Jacques Malherbe, New Taxation – Studies in honor of Jacques Malherbe, Bogotá, Instituto colombiano de Derecho tributario (ICDT), 2017, 1188 p.
Academics from the Americas and from Europe have offered in 2017 to Jacques Malherbe, with whom they taught or worked, a “Liber Amicorum” under the direction of professors Catalina Hoyos Jiménez, César García Novoa and Julio Fernández Cartagena.
Various actual topics are dealt with in Spanish, Portuguese, English and French.
In the first part, devoted to international taxation, the reader will find studies on bilateral and multilateral treaties, international tax offences, exchange of information, the treatment of royalties and professional services and the Authorized OECD approach on the income of permanent establishments.
European Union law is dealt with in the second part: State aids, international inheritance, the exit tax, human rights and the VAT deduction.
The comparative law section deals with Argentina, Colombia, Brazil and the Spanish autonomous communities.
BEPS is not forgotten in the various actions of the OECD plan and their compatibility with EU law.
Order the book now
Text are in spanish, french & english. The book may be purchased at c.investigación@icdt.org.co (instituto colombiano de Derecho tributario).
Price of the paper version:
North and Central America: USD 130
South America: USD 125
Europe: USD 170
Digital version : tiendavirtual.icdt.co