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Legal Bulletin

taxbulletin

DIAN REVENUE RULING

In an international sale of goods, the tax recognition of revenue will take place in the moment in which the accrual for accounting purposes occurs

DIAN REVENUE RULING

The distribution of profits in shares or the capitalization of the equity revaluation account is taxed according to the limits set forth in articles 48 and 49 of the Tax Code

DIAN REVENUE RULING

DIAN specifies the legal interpretation of the terms mentioned on paragraph 24 of article 476 of the Tax Statute

DIAN REVENUE RULING

DIAN issues a unified revenue ruling on tax procedure and tax penalties

RECENT TAX DEVELOPMENTS

Deadline for taxpayers to carry out the procedure to activate their electronic signature for tax-filing purposes is almost over

RECENT TAX DEVELOPMENTS

Starting on July 1st of 2017 the National Consumption Tax of Plastic Bags cames into force.

RECENT DEVELOPMENTS IN INTERNATIONAL TAXATION

The Colombian Government will present before Congress the Double Tax Treaty with France on July 20th

RECENT DEVELOPMENTS IN INTERNATIONAL TAXATION

Governments of the countries belonging to the Pacific Alliance signed the completion of the negotiation of the multilateral convention to prevent the double taxation for pension funds

DRAFT DECREE OF THE MINISTRY OF TRADE

The Ministry of Trade, Industry and Tourism presented a draft decree in which a customs tariff of 0% is established for raw materials produced outside of Colombia

OECD GUIDELINES

OECD publishes the consolidated version of the Transfer Pricing Guidelines for 2017 for Multinational Enterprises and Tax Administrations

DIAN RESOLUTION

Article 66 of Decree 730 of 2012 is regulated therefore fulfilling the compromises acquired by Colombia in accordance with the Commercial Promotion Agreement between Colombia and the United States