Browsing by Author "Castillo Yuli Marcela"
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Item Tasa minima de Tributación: tensiones juridicas generadas en colombia por la incorporación del tributo en las sociedadesMolina Adriana Lizeth; Torres Sandra Viviana; Castillo Yuli Marcela; Gerson AnduquiaThis study aimed to develop a comprehensive understanding of the legal tensions generated by the incorporation of the Minimum Tax Rate (TMT) into the Colombian legal system, based on the international guidelines proposed by the OCDE (OCDE, 2021). To achieve this, the analysis focused on how this figure impacted the principles and structure of the domestic tax system.