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Colombia Clarifies Withholding Tax Treatment of Dividends Paid to Holding Company in Andean Community

|Approved Changes|Colombia
Colombia

The Colombian tax authority (DIAN) recently released Ruling 8935 int 1037 of 10 July 2025, which clarifies the withholding tax treatment of dividends paid to a holding company in a member country of the Andean Community. The ruling explains that where dividends are paid to a company in another member country that is subject to a holding company regime comparable to the Colombian holding compan…

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