Análisis de la Doble Tributación en Colombia: Tratados Internacionales y su Impacto en la Residencia Fiscal de los Contribuyentes

Abstract

Double taxation is a phenomenon that has gained relevance in the field of tax law and the global economy, especially in the context of growing economic interdependence and globalization. It occurs when the same income is taxed by two or more tax jurisdictions, resulting in a duplicated tax burden for the taxpayer. This issue has become a significant obstacle to international trade, foreign investment, and economic development, affecting both multinational companies and individuals who generate income in different countries. The importance of studying double taxation lies in its potential to disincentivize cross-border investment and create fiscal uncertainty for global economic actors. To mitigate this problem, countries have adopted Double Taxation Avoidance Agreements (DTAAs), international treaties that establish mechanisms for tax cooperation between states, such as income exemptions or the application of tax credits, with the goal of eliminating or reducing the double tax burden. These treaties not only benefit taxpayers but also foster a more conducive environment for trade relations and foreign direct investment. This thesis aims to provide an in-depth analysis of the concept of double taxation, from both a theoretical and practical perspective, exploring its impact on international fiscal relations and economic development. Additionally, the DTAA agreements signed by Colombia will be examined, along with the international regulatory framework governing these treaties. Through this study, the goal is to offer a comprehensive understanding of the challenges and opportunities faced by states and taxpayers