Feb 01 2016

Withholding Taxes and Permanent Establishment Regulation in Colombia, in the Context of Attribution of Profits

In this issue, Colombian_Tax_Flash® comments on the general impact of Colombian withholding taxes on Permanent Establishments, in connection to a general ruling1 issued by the Colombian Tax Authorities taking the position that withholding taxes apply on internal dealings related with the attribution of profits to Permanent Establishments under domestic regulation.

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