Análisis de las prácticas tributarias estratégicas para Colombia frente a la implementación de las NIIF, basadas en las lecciones aprendidas en los países de México, Chile y Argentina, durante el periodo del 2010 - 2014

Abstract

This research aims to identify strategic tax practices for Colombia against the implementation of IFRS, based on lessons learned in the countries of Mexico, Chile and Argentina, analyzed the 2010-2014 periods. Strategic tax practices for Colombia against the implementation of IFRS, were comparatively backward with others: for its realization, the base document review and techniques with descriptive statistics, in order to test the research hypotheses, mentioning that used countries in the region, a hypothesis that is true, based on the results obtained, which arises following the tax practices of Argentina, as the most strategic for Colombia.