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Delimitación conceptual de las asignaciones permanentes de las entidades sin ánimo de lucro a partir de la Ley 1819 de 2016 y su decreto reglamentario 2150 de 2017

In this research, we study the issues concerning the Law 1819 of 2016 in its articles 140 to 164, which modified substantially the procedural rules regarding the treatment of the non-profit organizations. Specifically, we discuss subjects related to the destination and computing of the surplus deter...

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Bibliographic Details
Institution:Universidad Externado de Colombia
Main Authors: Barreto Grisales, Yuliana Milena, Rodríguez Peña, Cristian Camilo
Format: Trabajo de grado - Maestría
Language:Español
Published: Bogotá : Universidad Externado de Colombia, 2019. 2019
Subjects:
Derecho fiscal
Reforma tributaria
Asignaciones permanentes
Ley 1819 de 2016
DUR 2150 de 2017
Excedente o beneficio neto
Destinación del beneficio neto
Online Access:https://bdigital.uexternado.edu.co/handle/001/1874
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