Browsing by Author "Cancelado Lopez, Oscar Fabian"

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Planeación de renta período gravable 2017 para la Constructora Grupo Calle Real S.A.S.
Sánchez Menco, Luis Felipe; Cancelado Lopez, Oscar Fabian; Rojas Gutiérrez, Willian Deivis
Tax planning is a tool that provides the possibility of implementing timely and efficient solutions in the projection of what will be the tax paid by the taxpayer in advance, for the case under analysis, the income and supplementary tax. In addition, it will identify and propose strategies to counteract the problems and contingencies that eventually derive from the constant change in the regulations applicable to the economic sector and activity carried out by the taxpayer, as many times the ignorance and undue interpretation of the rule, lead to the making wrong decisions that, in the best scenarios as well as generating a negative impact on the business's finances, would result in penalties from the Taxing entity to the taxpayer who depending on the size of the inaccuracy and the subjectivity of the administrative authority could be incurred in a criminal order process. From the points identified with sensitive sources that generate negative impacts on the tax, business scenarios will be presented, evidencing the existence of gray areas that have led to the implementation of an aggressive tax planning model, which even in some cases reveals strategies of unfair competition between companies in the same economic sector.