@mastersthesis{10336/10113,
author = {Ramírez Pardo, Héctor},
year = {2014},
url = {http://repository.urosario.edu.co/handle/10336/10113},
abstract = {With the Law 1607, 2012, Colombia added to its tax regime a General Anti-Avoidance Rule. This study looks for determining its practical applicability. For that purpose, the conditions for the realization of abuse, and the constitutive elements of an abusive conduct are exhaustively analyzed.},
organization = {Universidad del Rosario},
keywords = {Tributario},
keywords = {Abuso de derecho},
keywords = {Fraude a la ley},
keywords = {Cláusula general antiabuso},
keywords = {Administrativo},
keywords = {Propósito de negocios},
keywords = {Ley 1607},
title = {La cláusula general antiabuso tributario en Colombia},
publisher = {Universidad del Rosario},
keywords = {General Anti Avoidance Rule},
keywords = {Tax Law},
keywords = {Fraud of law},
keywords = {Administrative Law},
keywords = {Abuse of law},
keywords = {Business purpose},
keywords = {Economic substance},
keywords = {Law 1607},
}