15:14 Jan 31, 2021 |
Spanish to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Taxation | |||||||
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4 | Controlled Foreign Corporations legal regime in Colombia |
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3 | CFC |
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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 |
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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... |
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