Taxing the indirect transfer of Colombian assets by Omar Sebastián Cabrera
By: Cabrera, Omar Sebastián
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Material type: 
ArticlePublisher: 2021Subject(s): SOCIEDADES EXTRANJERAS | ACCIONES | RENTA | TRANSFERENCIAS | COLOMBIA
In:
Tax Notes International v. 101, n. 3, January 18 2021, p. 305-314Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-B/2021/101/3-3 (Browse shelf) | Available | OP 138-B/2021/101/3-3 |
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| OP 138-B/2021/101/2-6 A major simplification of the OECD's pillar 1 proposal | OP 138-B/2021/101/3-1 Montréal | OP 138-B/2021/101/3-2 Transfer pricing benchmark | OP 138-B/2021/101/3-3 Taxing the indirect transfer of Colombian assets | OP 138-B/2021/101/3-4 An Italian perspective on conflicts of qualification | OP 138-B/2021/101/3-5 EU customs valuation and payments related to exclusive distribution rights | OP 138-B/2021/101/3-6 The draft toolkit on tax treaty negotiation |
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.
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