| 000 | 01021nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143465 _d143465 |
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| 003 | ES-MaIEF | ||
| 005 | 20210129115109.0 | ||
| 007 | ta | ||
| 008 | 210129t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968681 _aCabrera, Omar Sebastián |
|
| 245 | 0 |
_aColombia's holding company regime offers tax exemptions _c by Omar Sebastián Cabrera |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 | 4 |
_944029 _aIMPUESTOS |
|
| 650 | 4 |
_aEXENCIONES TRIBUTARIAS _944038 |
|
| 650 | 4 |
_aCOLOMBIA _937749 |
|
| 773 | 0 |
_9164073 _oOP 138-Bis/2020/100/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 8, November 23, 2020, p. 1059-1063 |
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| 942 | _cART | ||