Publicación:

Comparación de impuesto de renta en Colombia vs los países latinoamericanos: Venezuela, Perú, Brasil, Chile, Argentina y México del día 29 de diciembre del 2003 hasta el 29 de diciembre de 2016

Resumen

This document is based on the realization of a reflection analysis on income tax in Latin American countries such as Colombia, Venezuela, Peru, Brazil, Chile, Argentina and Mexico, where a percentage comparison is made of the rates and rates that Each country has established within national territory. In the first part of the document the income tax is analyzed at the level of legal entities or companies or companies of any nature, which has been named corporate income tax. This tax is a description of different sources where important aspects are taken into account. 1. Tax on capital gains, 2. corporate income tax, 3. taxation of permanent agencies or establishments and the tax on retirement of profits. Then the data of the table is analyzed through the notes to know the characteristics of each of the values that have been established in the mentioned countries. With the data of the table taking as reference Colombia, the statistical tool of the histogram is used, to make the respective comparison and look at the different percentage levels that each country applies in this type of tax, in order to know the similarities and differences of the corporate tax that is applied in the six selected countries, for this reflective document and to make the comparison of the values with our country Colombia. The final part of the document concludes on the different constituent elements of the income tax in each of the countries under analysis, highlighting the most relevant aspects in relation to the mechanisms that have been created through the regulations of each country , explaining how to obtain the values of each assigned tariff.