Impacto de la adopcion de las normas internacionales de contabilidad en el impuesto sobre la renta en colombia.

Colombian companies within the processes of globalization and internationalization in the country, have been doomed to address two situations quite peculiar and specific to the developing countries, in outlining and management information systems, such as on the one hand, the internal regulatory compliance with accounting and tax accounting implications, which are not few, and other modernizing and adapting restatement of its reports to International Financial Reporting Standards (IFRS) by the requirements of their parent of banks and financial institutions, their customers and suppliers, among others. This last demand pressure also double taxation agreements (CDI) so far concluded and negotiated several free trade agreements concluded and planned, treaties and conventions, customs and community norms of the andean Community of Nations. Colombia in the Latin american context is the most backward country in the development and evolution of accounting standards, so it is urgent modernization and adaptation to international standards. The Colombian lawmaker could not continue ignoring this reality and for the recommendations and academic union has issued the 1314 act, 2009, by which provides for the convergence of accounting standards, financial reporting and information assurance, international standards global acceptance, with the best practices and with the rapid evolution of business to be in context with the global environment in this area, devoting a series of guidelines and standards to be followed in the design and issuance of the respective legislation. The law speaks of convergence towards international accounting standards, understanding the word as the crowd converged to the same end. The legal interpreter is faced with the dilemma of whether it is better to speak of adaptation or fitness, since the implementation would be more clear under governing verbs more dynamic and less ethereal. That law has enshrined in its article 4 a provision that calls attention to the study of tax law, regarding it as "Independence and autonomy of the tax rules address the accounting and financial reporting", where following the school Europe aims for total separation of tax and accounting standards, except for the first explicit reference to the second or first opposed legislation to prevail for tax purposes. Before talking about the legal implications worth noting as convergence, adaptation or fitness which we referred, affecting information systems of companies with very high and high administrative costs, which could suggest reconducting tax on retailers, while changes are implemented. What impact will the adoption of international financial reporting standards in the structure of income tax in Colombia? The above legal standard raises a problem for tax law and in particular to the modern concepts of income tax, which is necessary to determine for several reasons that are evident.