Territoriality of Withholding Taxes at Source

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The paper delves into the territorial implications of Withholdings at Source within Industry and Commerce tax, examining municipal taxing authority. It includes a conceptual review informed by jurisprudence and various scholarly perspectives, highlighting inconsistencies in theoretical applications. The analysis is contextualized through case studies of commercial and service activities, referencing the Cartagena Agreement (041 of 2006) and the Barranquilla Agreement (030 of 2008) to illustrate the complexities involved.