The Resource Colombian tax reform on transfer pricing

Colombian tax reform on transfer pricing

Label
Colombian tax reform on transfer pricing
Title
Colombian tax reform on transfer pricing
Creator
Subject
Language
eng
Summary
After a couple of years of work in preparing the tax reform Bill and several months of discussion and debate in the Colombian Congress, the government approved Law No 1607 on 26 December 2012. With 198 articles, the law seeks to confront tax evasion in Colombia, as one of the main objectives. This article describes the law's process and what it will mean for taxpayers. The main changes regarding the transfer pricing regime are: PE, thin capitalization, free trade zones, acquisition of used assets, transfer pricing methods, arm's length range, intra-group services, business restructurings, interest payments, internal comparables, low tax jurisdictions, APAs and the penalty regime
Citation source
In: International tax review. - London. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Gonzáles-Béndiksen De Zalvídar, D
  • Medina Rojas, A
Geographic coverage
  • South America
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • transfer pricing
  • tax evasion
  • PE
  • thin capitalization
  • tax-free zone
  • arm's length range
  • intra-group services
  • reorganization
  • APA
  • penalties
Label
Colombian tax reform on transfer pricing
Instantiates
Publication
Label
Colombian tax reform on transfer pricing
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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