Venta o cesión de derechos sobre activos intangibles asociados a la propiedad industrial como hecho generador del IVA en Colombia

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Descripción: The present research work is proposed to advance a tax legal analysis on the event generating the Value Added Tax (IVA) that is part of the "sale and assignment of rights of intangible assets only associated with industrial property." This generating event was introduced in article 420 (literal b) of the Tax Statute (E.T.) with the tax reform Act 1819 of 2016. The main objectives of this paper are to analyze the behavior of IVA collection in regard to this generating event and also to analyze the feasibility of the generating event, in arder to determine if the way its wording was structured in effect achieved an impact of broadening the taxable base of the tax ar if, on the contrary, such event generating IVA, is difficult to concretise in the practice of the businesses advanced in the country.
Citación recomendada (normas APA)
: Laura Isabel Guzmán Paz, "Venta o cesión de derechos sobre activos intangibles asociados a la propiedad industrial como hecho generador del IVA en Colombia", -:Bogotá : Universidad Externado de Colombia, 2019., 2019. Consultado en línea en la Biblioteca Digital de Bogotá (https://www.bibliotecadigitaldebogota.gov.co/resources/3238789/), el día 2024-05-03.

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