Impacto fiscal del reconocimiento de costos y gastos a través de centros de costos en Centros Comerciales bajo el régimen de propiedad horizontal

Evaluate and quantify the fiscal impact of recognizing costs and expenses through cost centers in the settlement of Income and Complementary Taxes and VAT for Shopping Centers established under the horizontal property regime in Colombia. A quantitative approach was used to analyze three shopping cen...

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Bibliographic Details

Main Author:	Guzmán Piraquive Andrés Julián
Other Authors:	Velandia Sanabria Richard Yesid
Format:	Tesis/Trabajo de grado - Monografía - Maestría
Language:	Español
Published:	Universidad Antonio Nariño 2025
Subjects:	Impacto fiscal centro de costos propiedad horizonta costos y gastos Tax impact cost center horizon property costs and expenses
Online Access:	https://repositorio.uan.edu.co/handle/123456789/12125
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