Acuerdo de doble tributación e intercambio de información entre Colombia y Panamá.

Abstract

This article focuses on the analysis of the double taxation and exchange of information agreement between Colombia and Panama. The main objective is to analyze such agreement by describing the importance of these treaties, as well as the agreements for the exchange of financial information for purely fiscal purposes. The article is developed under this topic, first describing the problems of the double taxation agreement; then, within the literature review, the state of the art of the subject of double taxation agreements is examined. Likewise, within this same section, the theoretical, institutional, conceptual and legal framework is structured, with the purpose of knowing as much as possible all the details derived from the main topic. It also describes the methodology and techniques used to obtain the information that will allow us to generate important results for the development of such agreement.