Colombia Publishes Final Resolutions on Submission of Informative Transfer Pricing Return, CbC Notification, Local File, and Master File

The Colombian tax authority (DIAN) has published the final 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 resolutions are largely unchanged from the prior draft versions ({News-2018-06-28/A/2-previous coverage}).
Continue Reading