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The Comparable Uncontrolled Price (CUP) Method is used to establish the market value of a transaction between related parties by comparing it to similar transactions carried […]
Due to the adjustments being made to the DIAN’s foreign exchange information reception systems to adapt to the Foreign Exchange Information System implemented by the Banco […]
Law 2277 of 2022 allows individuals who file income tax under the general income category to deduct 1% of the value of their purchases made with […]
The Colombian Tax Authority (DIAN), following the Council of State, maintained that the Uncontrolled Comparable Price (PC) method is the most appropriate to verify whether the […]
The DIAN (National Directorate of Taxes and Customs) in Concept 1788 of 2023 distinguishes between two factual scenarios that may occur in a business merger: firstly […]
According to the new labor reform bill submitted to Congress, the following is included: Increase of the indemnity for unjustified dismissal: Both in fixed term and […]
Employers who have hired new workers by March 2021 and have not yet received the benefit 12 times, will be granted a subsidy for the monthly […]
According to the attached decree, the withholding and selfwithholding tax rates for income and complementary taxes were increased. Know your new rate. Decree 261 of 2023 […]
