ECE

15:14 Jan 31, 2021
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Taxation
Spanish term or phrase: ECE
This term appears in the Colombian Tax Return Declaration:

Renta líquida pasiva dividendos - ECE y/o recibidos del exterior
Cramos
United States
Local time: 08:32


Summary of answers provided
4Controlled Foreign Corporations legal regime in Colombia
matt robinson
3CFC
Jane Martin


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Controlled Foreign Corporations legal regime in Colombia


Explanation:
It's the "régimen de entidades controladas en el exterior (“el régimen ECE”)"


    https://revistaicdt.icdt.co/wp-content/Revista%2081/PUB_ICDT_AR_01_%20CUBILLANOS_Hector%20Andres_Reflexiones_sobre_el_Regimen_de_entidades_c
matt robinson
Spain
Local time: 14:32
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
CFC


Explanation:
ECE = Entidades Controladas del Exterior

El pasado 10 de abril de 2018, la Dirección de Impuestos y Aduanas Nacionales (DIAN), profirió el Concepto General Unificado sobre el Régimen de Entidades Controladas del Exterior- ECE, mediante el cual fueron aclarados importantes temas en torno a la aplicación de este régimen.
https://www2.deloitte.com/co/es/pages/tax/articles/entidades...

Controlled foreign companies (CFCs)
An entity will be considered a CFC if it is controlled by a Colombian entity and also considered as a non-resident for tax purposes in Colombia.
https://taxsummaries.pwc.com/colombia/corporate/group-taxati...

Jane Martin
Local time: 13:32
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
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