During the last year, Colombia has developed several tax policies, official interpretations and rulings, which have had particular influence in the international tax field. Carolina Rozo and Andrea Prieto, of prietocarrizosa explore these modifications, which seek to adapt Colombian legislation and its interpretation to international tax models.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year