It is common to find in the texts of Free Trade Agreements (FTAs) around the globe, provisions incorporated mutatis mutandis from the World Trade Organization (WTO) agreements. The incorporation of a WTO provision under this expression makes it necessary to determine the likely effects of such...

For a few years now Colombia has witnessed an increase in its investments abroad. For these investments, unilateral measures to avoid or reduce double taxation on income tax such as the Tax Credit (TC) for taxes paid abroad are earning relevance. However, in Colombia the TC has been subject of...