La Sociedad por Acciones Simplificada (S.A.S.) Como Mecanismo de Planeación Sucesoral a la Luz de la Normatividad en Materia de Elusión Fiscal en Colombia

Abstract

This paper aims to analyze some succession planning mechanisms that make use of the Simplified Share Company (S.A.S.) in accordance with the tax evasion and avoidance regulations in force in Colombia, in order to determine if these constitute abuse in tax matters or If, on the contrary, they are framed within lawful tax planning. Methodologically, the research is qualitative, since it is based on the norm to establish conditions that succession planning mechanisms must meet to be in accordance with the law. The main findings suggest that there are mechanisms used in the professional practice of law that are legal, while there are others that are abuse.