Academic Journal
La evolución del régimen fiscal y análisis del régimen actual de la inversión de portafolio del exterior ; Evolution of the Tax Regime and Analysis of the Current Regime of the External Portfolio Investment ; Evolução do regime fiscal e análise do regime atual do investimento da carteira externa
| العنوان: | La evolución del régimen fiscal y análisis del régimen actual de la inversión de portafolio del exterior ; Evolution of the Tax Regime and Analysis of the Current Regime of the External Portfolio Investment ; Evolução do regime fiscal e análise do regime atual do investimento da carteira externa |
|---|---|
| المؤلفون: | Cardona Nieto, Alba Janette |
| المصدر: | instname:Universidad del Rosario |
| بيانات النشر: | Universidad Externado de Colombia |
| سنة النشر: | 2019 |
| المجموعة: | Universidad del Rosario, Bogotá: E-docUR |
| مصطلحات موضوعية: | Inversión de Capital de Exterior, Operaciones de Portafolio de In-versión extranjera y Artículo 18-1 del et, Foreign Capital Investment, Foreign Investment Portfolio Operations and Article 18-1 of the et |
| الوصف: | Esta monografía hace un análisis de los posibles efectos que puede traer la norma fiscal en la regulación del mercado de capitales, concretamente en lo referente a la inversión extranjera de portafolio regulado en el Artículo 18-1 del Estatuto Tributario. El trabajo se compone de dos partes, la primera hace un acercamiento a las nociones fundamentales que integran el mercado de capitales, y en la segunda un análisis de la evolución normativa del régimen especial de la inversión de portafolio extranjero desde la Ley 490 de 1990 hasta la Ley de Financiamiento expedida en el año 2018. Así mismo, se hace un análisis del comportamiento de algunas operaciones en los años en que se han presentado reformas tributarias, de datos obtenidos de la Superintendencia Financiera. ; This monograph makes an analysis on the possible effects that the fiscal rule can have on the regulation of the capital market, specifically, with regard to foreign investment of portfolio regulated in Article 18-1 of the Tax Statute. The document is composed of two chapters, the first one brings together the fundamental notions that make up the capital market, and the second one makes an analysis of the normative evolution of the special regime of foreign portfolio investment from Law 490 of 1990 to the Financing Law issued in 2018. Likewise, an analysis is made of the behavior of some operations in the years in which tax reforms have been presented, according to the data obtained from the Financial Superintendency |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Spanish; Castilian |
| تدمد: | 1692-6722 |
| Relation: | ESSN: 2346-2434; https://repository.urosario.edu.co/handle/10336/26140; https://doi.org/10.18601/16926722.n15.02 |
| DOI: | 10.18601/16926722.n15.02 |
| الاتاحة: | https://repository.urosario.edu.co/handle/10336/26140 https://doi.org/10.18601/16926722.n15.02 |
| Rights: | info:eu-repo/semantics/openAccess |
| رقم الانضمام: | edsbas.79DC8F06 |
| قاعدة البيانات: | BASE |
| ResultId |
1 |
|---|---|
| Header |
edsbas BASE edsbas.79DC8F06 893 3 Academic Journal academicJournal 892.664306640625 |
| PLink |
https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edsbas&AN=edsbas.79DC8F06&custid=s6537998&authtype=sso |
| FullText |
Array
(
[Availability] => 0
)
Array ( [0] => Array ( [Url] => https://repository.urosario.edu.co/handle/10336/26140# [Name] => EDS - BASE [Category] => fullText [Text] => View record in BASE [MouseOverText] => View record in BASE ) ) |
| Items |
Array
(
[Name] => Title
[Label] => Title
[Group] => Ti
[Data] => La evolución del régimen fiscal y análisis del régimen actual de la inversión de portafolio del exterior ; Evolution of the Tax Regime and Analysis of the Current Regime of the External Portfolio Investment ; Evolução do regime fiscal e análise do regime atual do investimento da carteira externa
)
Array ( [Name] => Author [Label] => Authors [Group] => Au [Data] => <searchLink fieldCode="AR" term="%22Cardona+Nieto%2C+Alba+Janette%22">Cardona Nieto, Alba Janette</searchLink> ) Array ( [Name] => TitleSource [Label] => Source [Group] => Src [Data] => instname:Universidad del Rosario ) Array ( [Name] => Publisher [Label] => Publisher Information [Group] => PubInfo [Data] => Universidad Externado de Colombia ) Array ( [Name] => DatePubCY [Label] => Publication Year [Group] => Date [Data] => 2019 ) Array ( [Name] => Subset [Label] => Collection [Group] => HoldingsInfo [Data] => Universidad del Rosario, Bogotá: E-docUR ) Array ( [Name] => Subject [Label] => Subject Terms [Group] => Su [Data] => <searchLink fieldCode="DE" term="%22Inversión+de+Capital+de+Exterior%22">Inversión de Capital de Exterior</searchLink><br /><searchLink fieldCode="DE" term="%22Operaciones+de+Portafolio+de+In-versión+extranjera+y+Artículo+18-1+del+et%22">Operaciones de Portafolio de In-versión extranjera y Artículo 18-1 del et</searchLink><br /><searchLink fieldCode="DE" term="%22Foreign+Capital+Investment%22">Foreign Capital Investment</searchLink><br /><searchLink fieldCode="DE" term="%22Foreign+Investment+Portfolio+Operations+and+Article+18-1+of+the+et%22">Foreign Investment Portfolio Operations and Article 18-1 of the et</searchLink> ) Array ( [Name] => Abstract [Label] => Description [Group] => Ab [Data] => Esta monografía hace un análisis de los posibles efectos que puede traer la norma fiscal en la regulación del mercado de capitales, concretamente en lo referente a la inversión extranjera de portafolio regulado en el Artículo 18-1 del Estatuto Tributario. El trabajo se compone de dos partes, la primera hace un acercamiento a las nociones fundamentales que integran el mercado de capitales, y en la segunda un análisis de la evolución normativa del régimen especial de la inversión de portafolio extranjero desde la Ley 490 de 1990 hasta la Ley de Financiamiento expedida en el año 2018. Así mismo, se hace un análisis del comportamiento de algunas operaciones en los años en que se han presentado reformas tributarias, de datos obtenidos de la Superintendencia Financiera. ; This monograph makes an analysis on the possible effects that the fiscal rule can have on the regulation of the capital market, specifically, with regard to foreign investment of portfolio regulated in Article 18-1 of the Tax Statute. The document is composed of two chapters, the first one brings together the fundamental notions that make up the capital market, and the second one makes an analysis of the normative evolution of the special regime of foreign portfolio investment from Law 490 of 1990 to the Financing Law issued in 2018. Likewise, an analysis is made of the behavior of some operations in the years in which tax reforms have been presented, according to the data obtained from the Financial Superintendency ) Array ( [Name] => TypeDocument [Label] => Document Type [Group] => TypDoc [Data] => article in journal/newspaper ) Array ( [Name] => Format [Label] => File Description [Group] => SrcInfo [Data] => application/pdf ) Array ( [Name] => Language [Label] => Language [Group] => Lang [Data] => Spanish; Castilian ) Array ( [Name] => ISSN [Label] => ISSN [Group] => ISSN [Data] => 1692-6722 ) Array ( [Name] => NoteTitleSource [Label] => Relation [Group] => SrcInfo [Data] => ESSN: 2346-2434; https://repository.urosario.edu.co/handle/10336/26140; https://doi.org/10.18601/16926722.n15.02 ) Array ( [Name] => DOI [Label] => DOI [Group] => ID [Data] => 10.18601/16926722.n15.02 ) Array ( [Name] => URL [Label] => Availability [Group] => URL [Data] => https://repository.urosario.edu.co/handle/10336/26140<br />https://doi.org/10.18601/16926722.n15.02 ) Array ( [Name] => Copyright [Label] => Rights [Group] => Cpyrght [Data] => info:eu-repo/semantics/openAccess ) Array ( [Name] => AN [Label] => Accession Number [Group] => ID [Data] => edsbas.79DC8F06 ) |
| RecordInfo |
Array
(
[BibEntity] => Array
(
[Identifiers] => Array
(
[0] => Array
(
[Type] => doi
[Value] => 10.18601/16926722.n15.02
)
)
[Languages] => Array
(
[0] => Array
(
[Text] => Spanish; Castilian
)
)
[Subjects] => Array
(
[0] => Array
(
[SubjectFull] => Inversión de Capital de Exterior
[Type] => general
)
[1] => Array
(
[SubjectFull] => Operaciones de Portafolio de In-versión extranjera y Artículo 18-1 del et
[Type] => general
)
[2] => Array
(
[SubjectFull] => Foreign Capital Investment
[Type] => general
)
[3] => Array
(
[SubjectFull] => Foreign Investment Portfolio Operations and Article 18-1 of the et
[Type] => general
)
)
[Titles] => Array
(
[0] => Array
(
[TitleFull] => La evolución del régimen fiscal y análisis del régimen actual de la inversión de portafolio del exterior ; Evolution of the Tax Regime and Analysis of the Current Regime of the External Portfolio Investment ; Evolução do regime fiscal e análise do regime atual do investimento da carteira externa
[Type] => main
)
)
)
[BibRelationships] => Array
(
[HasContributorRelationships] => Array
(
[0] => Array
(
[PersonEntity] => Array
(
[Name] => Array
(
[NameFull] => Cardona Nieto, Alba Janette
)
)
)
)
[IsPartOfRelationships] => Array
(
[0] => Array
(
[BibEntity] => Array
(
[Dates] => Array
(
[0] => Array
(
[D] => 01
[M] => 01
[Type] => published
[Y] => 2019
)
)
[Identifiers] => Array
(
[0] => Array
(
[Type] => issn-print
[Value] => 16926722
)
[1] => Array
(
[Type] => issn-locals
[Value] => edsbas
)
[2] => Array
(
[Type] => issn-locals
[Value] => edsbas.oa
)
)
[Titles] => Array
(
[0] => Array
(
[TitleFull] => instname:Universidad del Rosario
[Type] => main
)
)
)
)
)
)
)
|
| IllustrationInfo |