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February 3, 2022
The Transfer Pricing (TP) regime is aligned with the international standards established by Action 13 of the BEPS OECD / G20 project, adapting the scope of the supporting documentation...
January 29, 2021
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;...