The fiscal competition of the states from an international context


  • Orlando Carmelo Castellanos Polo
  • Sandra Yaneth Cañas Vallejo
  • Jose Alexander Velasquez Ochoa
  • Yesid González-Marín


Tax competition in governments is a tax mechanism that some countries are advancing to compete to attract foreign domestic investment to strengthen the economy, therefore the research focuses on determining which countries have competitive advantages in the Internal tax system and international double taxation, to attract foreign investment from different countries, from the regulatory point of taxes and international agreements, the applicable methodology in mixed type, where the regulations contained in the different countries of the tax code will be verified. for the determination of taxes and additional analysis of the tax rates of the income statement for legal persons.The results determine the countries with the highest low tax rates that favor the different taxpayers, as well as the tax exemptions to differences in the different jurisdictions in which they maintain differential high tax rates to other countries causing capital flight and tax discrimination.