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Taxpayers forced to the transfer pricing regime and corresponding due dates (UPDATED) | Dentons

100.000 COP 3.560.700.000 (Approx. USD 1.020.000) Or if your gross incomes of the fiscal year 2020 is equal to or greater than: 61.000 COP 2.172.027.000 (Approx. USD 630.000) If the taxpayer complies with any of the above requirements of gross equity or gross incomes, and also performed transactions with: Foreign related parties; Between permanent establishments (branches) and related parties / head office; When exist joint ventures and other associative structures that do not create societies;...
Multinational Group Master File Of The Multinational Group Transfer Pricing Country Report Tax Unit Value Local File

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