Browsing by Author "Mongua-Lancheros, Sandra Milena"
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Item Modelo de Planeación Tributaria Integral para la Gestión de Riesgos Fiscales y Cambiarios: del saneamiento contable a la sostenibilidad financiera de Digital Tech S.AArévalo-Ruiz, Yency Yulieth; Hernández-Niño, Nancy Edith; Mongua-Lancheros, Sandra Milena; Anduquia-Rodríguez, Gerson ManuelDigital Tech S.A. is a Colombian company established with foreign capital that operates under a mixed business model. The absence of a preventive tax approach aligned with the economic substance of its operations generated systematic accounting inconsistencies that distorted the determination of the taxable bases in Income Tax, VAT and ICA, exposing the company to a tax and exchange contingency.