Cabrera, Omar Sebastián

Colombia's holding company regime offers tax exemptions / by Omar Sebastián Cabrera .-- , 2020


Disponible también en formato electrónico.
Resumen.

In this article, the author examines a new Colombian tax regime that provides exemptions to qualified holding companies for some dividends and capital gains related to holdings in foreign entities.


SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
EXENCIONES TRIBUTARIAS
COLOMBIA

Tax Notes International 1048-3306v. 100, n. 8, November 23, 2020, p. 1059-1063

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