
The Colombian tax incentives for the orange economy : ideas for their enhancement
By Federico Lewin PinzónLength2h 11m
About this audiobook
Are Colombian tax incentives for the Orange Economy appropriate and sufficient to promote this sector of the economy? This book analyses the set of tax incen¬tives implemented in Colombia recent years, to boost the Orange Economy by providing real estate tax reliefs, allowing a special tax deduction to stimulate investments in Orange projects and exempting companies dedicated to Orange activities from income tax.
Beyond the debates on the justification of establishing new tax incentives for a particular sector of the economy, this book focuses on the particularities of the existing mechanisms to point out their limitations and propose ideas for their enhancement. To do so, the work presents a perspective of the theoretical defi¬nition of the Orange Economy, evincing the lack of consistency of the concept in public policy instruments and the difficulties in the delimitation of the particular activities covered by the cultural and creative industries. It also examines the interaction of Colombian Orange tax incentives with the rest of the domestic tax system, and compares them to instruments established in other jurisdictions.
Audiobook details
GenrePolitics and Government
Length2 hrs 11 mins
Narrated byListen with 1,000+ voices
FormateBook with Audio
Publish dateDec 1, 2021
LanguageEnglish
Table of contents
1IDEAS FOR THEIR ENHANCEMENT
2COLECCIÓN CRÍTICA TRIBUTARIA
3Economy Tax Incentives / 33
4Introduction
5THE COLOMBIAN TAX INCENTIVES FOR THE ORANGE ECONOMY
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6INTRODUCTION
71 Background of the tax incentive: Orange Economy goals
8BACkGROUND OF THE TAX INCENTIVE: ORANGE ECONOMY GOALS
918 OECD. OECD Reviews of Digital Transformation: Going
10BACkGROUND OF THE TAX INCENTIVE: ORANGE ECONOMY GOALS
112 Direct and Indirect Orange Economy Tax Incentives
12DIRECT AND INDIRECT ORANGE ECONOMY TAX INCENTIVES
1323 OECD. OECD Reviews of Digital Transformation: Going
1427 Ibid. 28 Formerly Colciencias (Colombian Institute of Science, Tech-
15Cultural Activities
16DIRECT AND INDIRECT ORANGE ECONOMY TAX INCENTIVES
173 Analysis of the Orange Tax Incentives
18THE COLOMBIAN TAX INCENTIVES FOR THE ORANGE ECONOMY
19ANALYSIS OF THE ORANGE TAX INCENTIVES
2037 Article 318 of the Municipal Resolution 066 of 2017 and De-
2139 OECD. Industry and Technology Policies in Korea. (OECD
22Income tax exemption for Orange activities
2348 Ibid.
24Permanent establishments
25Conclusions and recommendations
26(ii) a tax stimulus in the industrial and commercial
27THE COLOMBIAN TAX INCENTIVES FOR THE ORANGE ECONOMY
28CONCLUSIONS AND RECOMMENDATIONS
29References
30THE COLOMBIAN TAX INCENTIVES FOR THE ORANGE ECONOMY
31tion speech. Bogota, 7 August 2018.
32Annex A
33Edición de programas de informática (software)
34Actividades de desarrollo de sistemas informáticos (planificación, análisis, diseño, programación, pruebas)
35Actividades de bibliotecas y archivos
36THE COLOMBIAN TAX INCENTIVES FOR THE ORANGE ECONOMY