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Colombia issues regulations on indirect transfer regime

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Colombia

The Colombian Government issued Decree 1103, which regulates the indirect transfer regime. The decree contains certain definitions, rules and procedures applicable to this regime.

Indirect transfer regime

The indirect transfer regime was re-established when Law 2010 of 2019 reenacted most of the provisions of Law 1943 of 2019, which was declared unconstitutional due to procedural flaws. Under this r…

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