CURRENT PROBLEMS AROUND TAX HAVENS ISSUE
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On the first part of this article, the authors carry out a critical review of the “state of the art” regarding the jurisdictions de- nominated “tax havens”, its identification, the consequences its use has over the countries with an ordinary taxation system (Hereinafter Ordinary Taxation Countries) and the tools by virtue of which organizations like the Organization for the Economic Co-operation and Development have been trying to prevent the tax avoidance and/or tax elusion resulting from its use. On the second part and based on the above mentioned review, it is analyzed the current status of the Colombian legislation regarding tax havens, and the possibilities and measures that the State of Colombia could implement in order to avoid and prevent tax avoidance and tax elusion carried out through these jurisdictions, in preju- dice of Colombian taxing power.
paraísos fiscales, OCDE, evasión fiscal, elusión fiscal, poder tributario, derecho tributario internacionaltax havens, OECD, tax avoidance, tax elusion, taxing power, international tax law