Unconstitutional Amnesties in the Tax Reform

"Unconstitutional Amnesties in Tax Reform."

Analysis of the constitutionality of the "tax normalization tax" enshrined in Law 1739 of 2014, in light of the jurisprudence of the Constitutional Court on tax amnesties and tax reorganizations.

Amnistías inconstitucionales en la Reforma Tributaria – 2015

Document

Amnistías-inconstitucionales-en-la-Reforma-Tributaria_​ENG.pdf

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