The Colombian National Tax and Customs Directorate Aug. 11 issued Resolution No. 000072, introducing a regulatory framework for the electronic filing of: 1) informative transfer pricing statements (Form 120); and 2) notifications on country-by-country (CbC) reporting obligations. The resolution enters into force and takes effect Aug. 12. [Colombia, National Tax and Customs Directorate, 08/11/21]
Reference:
View Resolution No. 000072. View Index.
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