TRANSFER PRICING OBLIGATIONS 2023
Taxpayers who engaged in transactions with related parties located abroad and free trade zones during the year 2022 are obligated to comply with the transfer pricing regime.
Taxpayers who engaged in transactions with related parties located abroad and free trade zones during the year 2022 are obligated to comply with the transfer pricing regime.
Resolution No. 000164 of December 27, 2021, issued by the DIAN, establishes the obligation to provide information in the Register of Ultimate Beneficial Owners – RUB.
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