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Legal Bulletin

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INTERNATIONAL TAXATION

Entry Into Force Of The Commercial Protocol Of The Pacific Alliance

On May 1st 2016, the Additional Protocol to the Framework Trade Agreement, subscribed on February 10th 2014, came into force

INTERNATIONAL TAXATION

Colombia and Panama closed the negotiation of a Tax Information Exchange Agreement

The Colombian Minister of Finance informed that the negotiation of the Tax Information Exchange Agreement was closed on April 28th 2016

DIAN REVENUE RULING

Withholding tax applied to portfolio investments held in Colombia

DIAN Revenue Ruling No. 005468 of March, 2016

DECREE OF THE MINISTRY OF FINANCE

Decree that regulates VAT refund for purchases made by foreign non-resident visitors in Colombia

Decree 660 issued the 23rd of April 2016 by the Ministry of Finance

DIAN REVENUE RULING

Criteria for selecting taxpayers who will report information based on IFRS in order to measure the tax impact of the implementation of this accounting method

Resolution No. 0040 of May 6th 2016

DIAN REVENUE RULING

Tax incentives for investments in non-conventional energy sources

DIAN Revenue Ruling No. 260 of April 1st 2016

DIAN REVENUE RULING

Dividends from the profits generated by the elimination of liabilities by the application of the voluntary disclosure tax

DIAN Revenue Ruling No. 5723 of March 11th 2016

DIAN REVENUE RULING

Invoicing in mandate agreements

DIAN Revenue Ruling No. 3677 of 2016

DIAN REVENUE RULING

Withholding tax on royalty payments under the Double Taxation Agreement entered into between Colombia and Spain

DIAN Revenue Ruling No. 286 of April 7th 2016

DIAN REVENUE RULING

Withholding on income distributed by Securities and Investment Funds

DIAN Revenue Ruling No. 3937 of March 1st 2016