OrbitaxColombia Draft Resolutions on Submission of Informative Transfer Pricing Return, CbC Notification, Local File, and Master File
|Approved Changes|Colombia
The Colombian tax authority (DIAN) has published two draft resolutions on the submission of Form 120 (informative transfer pricing return), Country-by-Country (CbC) report notifications, and Local and Master files via DIAN's electronic information service.
The first draft resolution sets out the procedure for the submission of Form 120, including the required details on transactions with fore…
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