Tax reform: scope and limitations

La reforma tributaria: alcances y limitaciones

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Luis E. Vallejo Zamudio

Abstract

In the last days of 2014, the President passed the new tax reform (Law 1739 of 2014) that
goes into effect since January 2015, which, according to Santos, “it does not affect neither
the middle class of the country nor the small and medium companies”. The President also
stressed that the new tax revenues “are used for social and productive investment”.

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