Tratamiento jurídico y tributario sobre el intercambio de información entre Colombia-Panamá y sus consecuencias frente al impuesto a la renta

Abstract

This work is written in the midst of the situation that is occurring at the international level on the subject of tax information exchange, all of the above with the purpose of increasingly reducing that existing evasion and avoidance gap; In particular, the two agreements signed by Colombia with Panama and its adoption are covered, the latter, before being entered into the lists of tax havens, which would have resulted in many economic consequences, among which the main one is that of lose access to the funds of the European Union, the foregoing without prejudice to the fact that additional sanctions may derive from it. So, what it entails, in other words, is to force the signing of such agreements by the countries that are used by taxpayers to pay less taxes or, failing that, not pay, since they can be considered residents for tax purposes in those countries. In addition to the above, the internal policies of the countries have hardened against those taxpayers who have offshore accounts, that is to say that the assets are transferred to a jurisdiction other than the residence of their owner, all with the purpose of defrauding the country where belongs.