Este artículo fue publicado hace más de un año, por lo que es importante prestar atención a la vigencia de sus referencias normativas. Si detecta algún error, por favor avísenos haciendo click en “Reportar un error” (más abajo en esta misma página). Mil gracias.
El abuso en materia tributaria se configura en la acción de eludir, cumpliendo con la normatividad establecida, pero aprovechándose de la misma para disminuir el pago de los impuestos a cargo, de lo cual pueden derivar graves consecuencias tributarias, como la liquidación de intereses y sanciones.
Acceso RestringidoEste contenido es EXCLUSIVO y está incluido en nuestras suscripciones Actualícese Si ya eres Suscriptor Si aún no eres suscriptor ORO, mira las opciones que tienes para acceder a informaciónEXCLUSIVA, PRÁCTICA y OPORTUNA
$199.000 /año
Quiero suscribirme
Recursos digitales básicos: Análisis de investigadores, Casos de estudio, Opiniones, Infografías, Trivias, Reseñas normativas, Noticias, Respuestas, Entrevistas, Análisis periodísticos, Reportajes, Conferencias
Contenidos gratuitos sin límite
Boletín Diario
Modelos y formatos
Especiales Actualícese
Consultorios exclusivos
Descuentos del 15% en capacitaciones propias
Descuentos del 15% en publicaciones impresas de la editorial actualícese
$399.000 /año
Quiero suscribirme
Todos los beneficios de la Suscripción Básica
+
Descuentos del 30% en capacitaciones propias
Descuentos del 30% en publicaciones impresas de la editorial actualícese
Revista Actualícese (Digital)
Cartilla Actualícese (Digital)
Libro blanco en versión digital de impuesto de renta de personas naturales
Libro blanco en versión digital de información exógena
Libro blanco en versión digital de cierre contable y conciliación fiscal
Libro blanco en versión digital de Retención de la fuente
$999.000 /año
Quiero suscribirme
Todos los beneficios de la Suscripción Oro
+
Descuentos del 50% en capacitaciones propias
Descuentos del 50% en publicaciones impresas de la editorial actualícese
66 sesiones de actualización en el año:
- 9 en temas legales (laborales y comerciales)
- 18 en impuestos y procedimientos tributarios
- 18 en Normas Internacionales y contabilidad
- 9 en Revisoría Fiscal y Auditoría
- 12 en mejoramiento profesional, actualización tecnológica, propiedad horizontal, etc...
Tutoriales y casos prácticos
Videoconferencias y Webinars seleccionados
Si deseas tener más información sobre nuestras suscripciones haz click
AQUÍ
||||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||||