Tax impliances of Andean Nations Community Agreement -ANCA- in the business consulting services from Peru to Colombia.
Rojas Silva, Liliana
Rodríguez Chumpitaz, Alessandro Martín
Enlace al recursohttp://revistas.usta.edu.co/index.php/activos/article/view/4557
- Activos 
This document explain the tax implicancies caused by application of Andean Nations Community Agreement (onwards ANCA) with the purpose to prevent the derivated problems of double taxation in provision of services of accounting advisor, it analyses a case of a business consulting from a peruvian company to a colombian Company realized in 2015. This paper identify and analyses the economic benefits and damages generated by application of ANCA in offer of consulting services, specially on the exonerated incomes of Income Tax, the retentions of Income Tax and the expenses vinculated to services provisions.