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Publications

Publications

I. Assistant editorship

  1. Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Kuniga (eds) & Knotzer/Rodríguez Peña (ass eds), CJEU Recent Developments in Value Added Tax 2021, Linde (2023).

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II. Contributions to anthologies / Chapters in Collected Editions

  1. Delimitación conceptual de la noción de capacidad contributiva en la jurisprudencia de la Corte Constitucional colombiana [Conceptual definition of the ability-to-pay principle in the jurisprudence of the Colombian Constitutional Court], in Piza/ Sánchez (eds.), Reflexiones sobre la jurisprudencia y doctrina tributaria. Serie Observatorio de Jurisprudencia y doctrina Tributaria/ Aduanera (2017) 191-224.

  2. Aspectos internacionales del procedimiento tributario [International aspects of the tax procedure] (with Jose Manuel Castro), in Piza (ed), Teoría del procedimiento tributario colombiano. Una visión crítica (2017) 375-422.

  3. Los Derechos Fundamentales como límites al Poder Tributario en Colombia [The fundamental Rights as limits to the Power to Tax in Colombia] (with Jose Manuel Castro) in Ruiz Jiménez (ed), Derecho Tributario y Derechos Humanos. Diálogo en México y el Mundo (2019) 1197-224.

  4. Las normas de Entidades Controladas del Exterior en el contexto iberoamericano y de los Convenios de Doble Imposición [The CFC rules in the IberoAmerican context and the Double Tax Conventions] (with Jose Manuel Castro) in Báez Moreno/Castro Arango (eds.), Problemas de tributación internacional en Iberoamérica. Una visión desde los diez años del OITI (2019) 355-398.

  5. Relación entre las Clausulas Generales y Especiales Antielusión en la Legislación Domestica Colombiana [Interaction between GAARs and SAARs in the Colombian dometic tax law] in Castro Arango/Sanint Ruiz (eds) Desafíos De La Planificación Fiscal Frente A Las Normas Antiabuso, Universidad Externado (2020), 63-85

  6. Credit Method and Different Taxes on Income and on Capital (with Michael Lang) in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds) Exemption Method and Credit Method: The Application of Article 23 of the OECD Model, IBFD (2022).

  7. The Impact of Tax Treaties on International Mobility of Work in Colombia in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds) The Impact of Tax Treaties on International Mobility of Work, IBFD, forthcoming

  8. The Relation between the Different Distributive Rules for Business Income and Income from Independent Personal Services as well as that from International Shipping and Air Transport (with Abhishek Padwalkar) in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds) Priority Rules In Tax Treaties – The relation between the different distributive rules in the OECD and the UN Model Convention, IBFD, forthcoming

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III. Articles in journals

  1. Referencia a los comentarios de la OCDE en los CDI suscritos por Colombia con Francia y Reino Unido [Reference to the OECD commentaries in the Double Tax Conventions signed by Colombia with France and the United Kingdom] (with José Manuel Castro), Legis Revista Impuestos 203, 2017, 19.

  2. Compatibility between the OECD’s Hard-to-Value Intangibles Methodology and the Arm’s Length Standard: What Is the Way Forward? 3 Intl. Tax Stud. 8, 2020.

  3. Tax measures implemented in Colombia during the health and economic emergency triggered by COVID-19, Opinio Juris in Comparatione, 2021, 377-391. 

  4. The Comparability Analysis in the Transfer Pricing Documentation, TPI 2021, 227.

  5. Tax Treaties After BEPS: The Colombia-Italy Case Study (with Manzi), Tax Notes International 2021, 1041.

  6. Sustainable Development Goals and Agenda 2030 Guide U.N. Tax Committee (with Barbosa Moura & Mirembe), Tax Notes International 2022, 1635

  7. Another Loss for the Israeli Tax Administration in a Transfer Pricing Business Restructuring Case – Time to Change the Approach? Observations on the Medingo Case, TPI 2022, 174.

  8. Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation (with Abhishek Padwalkar), World Tax Journal, 2023. 

  9. Digitalization of Tax Administration in LAC, A Proposed Framework Based on “Best Practices” for Improving E-Services to Taxpayers (with Christina Dimitropoulou), co-publication with the Inter-American Development Bank (IADB), forthcoming.

  10. Digitalization of Tax Administration in LAC, A Trajectory of Technologically Assisted Tax Compliance in LAC and Best Practices, (with Christina Dimitropoulou), co-publication with the Inter-American Development Bank (IADB), forthcoming.

  11. The Impact of Tax Treaties on International Mobility of Work in Colombia, in Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer (eds), Mobility of Work, IBFD, forthcoming.

  12. The Relation between the Different Distributive Rules for Business Income and Income from Independent Personal Services as well as that from International Shipping and Air Transport (with Abhishek Padwalkar), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD, forthcoming.

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 IVLectures

  1. New Digital Technology in Tax Administration. A change in the rules of the game?, 3rd Tax Administration Forum: Digital Tax Administration the Next Frontier, Seoul, South Korea, 07.11.2022

  2. The Impact of Tax Treaties on International Mobility of Work in Colombia, Rust Conference: “The Impact of Tax Treaties on International Mobility of Work”, Rust (Burgenland), Austria, 08.07.2022

  3. The Relation between the Different Distributive Rules for Business Income and Income from Independent Personal Services as well as that from International Shipping and Air Transport (with Abhishek Padwalkar), 29th Viennese Symposium on International Tax Law, WU Vienna, Austria, 13.06.2022.

  4. Credit Method and Different Taxes on Income and on Capital (with Michael Lang), 28th Viennese Symposium on International Tax Law, WU Vienna, Austria, 14.06.2021.

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