Colombia's Ministry of Finance has published a draft decree for public comment that sets out detailed requirements for the country's new transfer pricing regime, which was introduced as part of Law No. 1819 of 2016 ({News-2016-12-30/A/2-previous coverage}). The period for comment runs from 11 to 25 August 2017.

Local File, Master File, and CbC Report

One of the main aspects of the new regi…