Convenio Tributario Internacional Para Evitar La Doble Imposición Fiscal Entre Colombia Y México.

Abstract.
The primer that we present to you, dear readers, was primarily intended to provide
you with a practical approach to the wonderful international legal world of tax
agreements between States, in particular, between the Republic of Colombia VS the
United States of Mexico. And how these have become a fundamental piece not only
for their economic growth but also as a mechanism to solve conflicts in the
application of tax regulations.
In this understanding, the reader will know first-hand the historical evolution of
international agreements and negotiations between States to reach efficient tax
agreements in accordance with their growing economic systems. On the other hand,
for a better understanding of these agreements, they will have an approach with the
legislative antecedents, as well as with subsequent normative bodies that have been
in charge of directing the matter and adapting it in a better way to the internal tax
parameters of each Country.
Finally, we will present the conception of international conventions in the light of
national jurisprudence and the final ones that have been defined by the constitutional
court around the agreements to avoid double taxation. Ending with a pragmatic
analysis of the agreement signed between Colombia and Mexico, in which a brief
explanation will be given to the 30 article of the protocol that conforms it so that those
readers who are not very skilled in the matter can understand it.
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