Cláusulas de Arbitraje Suscritas por la República de Colombia para la Solución de Controversias Sobre la Doble Imposición Internacional

Abstract

This project presents a descriptive academic document of the clauses of the Agreements to avoid double taxation from now on CDI signed by Colombia with other States, attending to the needs of taxpayers and students of tax law to obtain complete, clear and precise information on benefits and tax exemptions provided by the current CDI signed by the Republic of Colombia to individuals and national and foreign companies. Tax arbitration is a mechanism that facilitates the resolution of disputes between tax administrations and taxpayers, thus decongesting both the courts and the tax administrations themselves, which is why the Organization for Economic Cooperation and Development, hereinafter OECD in The CDI model added a clause that contemplates arbitration in the event of a dispute between Contracting States, which will allow experts in tax matters to resolve a dispute at a given time. That is why this work presents a descriptive academic document of the clauses of the CDI signed by Colombia with other States, which attend to the suggestion of the OECD, thus satisfying the needs and questions of taxpayers and tax law students. for obtaining complete, clear and precise information on the benefits offered by the subject in terms of the current CDI signed by the Republic of Colombia. In this sense, this document provides the reader with a complete summary of the necessary regulations of the CDI model created by the OECD structure of 2017, containing in it general and specific information that guarantees a legal and academic didactic contribution, legal growth by meeting the need exhaustive but specific information.