Cabrera, Omar Sebastián

Taxing the indirect transfer of Colombian assets / by Omar Sebastián Cabrera .-- , 2021


Disponible también en formato electrónico.
Resumen.

In this article, the author examines a special Colombian tax regime that applies when the alienation of shares in a foreign entity indirectly results in the transfer of Colombian assets.


SOCIEDADES EXTRANJERAS
ACCIONES
RENTA
TRANSFERENCIAS
COLOMBIA

Tax Notes International 1048-3306v. 101, n. 3, January 18 2021, p. 305-314

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