Convenio de doble tributación con Colombia-Canadá y Colombia-España, beneficios en la renta de personas jurídicas y comparativo entre los dos países

Abstract

Currently, Colombia has signed 17 agreements to avoid double taxation, of which 12 are in force. These agreements allow Colombians to invest in countries with which these agreements are in force; the same tax, or similar, is not assessed in two or more countries of your income for developing the same activity. Agreements to avoid double taxation are without a doubt a very striking tool for the tax planning of companies that contribute to establishing a fair and transparent legal framework for investment, based on standards such as the right to protection of investments. This research will focus on comparative analysis in the application of the Colombia-Canada and Colombia-Spain agreements established by Law 1459 of 2011, entered into force on June 12, 2012, and Law 1082 of 2006, entered into force on October 23, 2008. , the method used is descriptive in nature with a qualitative approach, the technique used was the application in the case of a company that contracted technical assistance and consulting services with Spain and Canada during the taxable year 2023. The result of the research reflects that greater benefits are obtained in the income tax return when operations are carried out between Colombia and Spain than with Canada.