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Applicability of the Comparable Uncontrolled Price (CUP) Method in the Transfer Pricing Regime: When is it Applicable?
Consequences of the Banco de la República’s New Foreign Exchange Information System on the Reporting of Exogenous Foreign Exchange Transactions
Only 19.7% of electronic invoices issued in 2023 apply to reduce income tax.
Uncontrolled Comparable Price Method for Commodity Transactions
The favorable balances in the Value Added Tax (VAT) declaration of the absorbed company can be offset in a merger.

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