Summary
Información adicional sobre renta y maniobra fiscal.
Jurisprudence
Servicios Financieros Andinos vs Superintendencia Tributaria
RES-CIAT-2024-008 In Favor of the Taxpayer Navigate quickly on this page. Keyboard: Ctrl or ⌘ + K.
Decision date
1 de diciembre de 2019
Jurisdiction
Colombia
Entity
Alternative Dispute Resolution Methods
Outcome
In Favor of the Taxpayer
Case details
Jurisdiction
- Country of decision
- Colombia
- Resolution / file
- RES-CIAT-2024-008
- Decision-making entity
- Alternative Dispute Resolution Methods
Parties
- Litigant type
- Pessoa Jurídica
- Sector
- Financial services
- Sub-sector
- —
Technical
Nature of transaction Interests
Involved tax Corporate income tax
Conduct analyzed Non-Judicial Forum
Legal framework
Treatment actions Not Applicable
Related norms
—
Additional details
Ajuste por diferencial de tasa de regalía en contrato 2017.
Additional maneuver details
Operación estructurada mediante entidad en jurisdicción de baja imposición.
Tax authority
Observaciones sobre documentación contable.
Taxpayer
Detalle de márgenes operativos por línea de negocio.
Jump to section
Choose a tab and scroll to a section. Keyboard: Ctrl or ⌘ + K