Análisis a la evasion en el contrato de compraventa internacional que usan plataformas tecnológicas en el estado colombiano

Abstract

At present, the administration of taxation and the control of international electronic sales processes has generated specific challenges in the reference to the reflection and evasion of the payment of taxes, which has implied repercussions in taxation practices, in planning business, in the verification of the jurisdictional order of the norm, until the generation of crimes such as falsehood in private documents. From this perspective, the article deals with an examination of the possible tax evasion in the international sale contract, used in technological platforms in Colombia, through a qualitative methodology with an analytical approach. For this purpose, the regulations, jurisprudence and concepts of the DIAN, specifically in the verification of these forms of evasion and the impact they may have on the tax administration or international companies. KEYWORDS Electronic sale, tax evasion, fraud, import.