Colombia's holding company regime offers tax exemptions by Omar Sebastián Cabrera
By: Cabrera, Omar Sebastián
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | EXENCIONES TRIBUTARIAS | COLOMBIA
In:
Tax Notes International v. 100, n. 8, November 23, 2020, p. 1059-1063Summary: 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.
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| Artículos | IEF | IEF | OP 138-B/2020/100/8-3 (Browse shelf) | Available | OP 138-B/2020/100/8-3 |
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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.
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