2017

New Taxation Studies

New Taxation – Studies in honor of Jacques Malherbe Catalina Hoyos Jiménez, César García Novoa, Julio Fernández Cartagena, directores, Nueva Fiscalidad – Estudios en homenaje a Jacques Malherbe, New Taxation – Studies in honor of Jacques Malherbe, Bogotá, Instituto colombiano de Derecho tributario (ICDT), 2017, 1188 p. Academics from the Americas and from Europe have offered…

European law on direct taxation

European law on direct taxation Article Foreword : Part I. Introduction Chapter I. Host State and Origin State 1. States raise taxes in order to fund their budget. Taxation is thus directly linked to the exercise of sovereignty. Since the early 20th century, (direct) income taxation has become an important component of the total State…