Summary
Conflicto de doble imposición internacional en operaciones cross-border.
Jurisprudence
CrossBorder Holdings Ltd. vs SUNAT / DIAN
RES-CIAT-2024-006 Against the Taxpayer Navigate quickly on this page. Keyboard: Ctrl or ⌘ + K.
Decision date
30 de agosto de 2021
Jurisdiction
Colombia
Entity
Pessoa Jurídica
Outcome
Against the Taxpayer
Case details
Jurisdiction
- Country of decision
- Colombia
- Resolution / file
- RES-CIAT-2024-006
- Decision-making entity
- Pessoa Jurídica
Parties
- Litigant type
- Pessoa Jurídica
- Sector
- Manufacturing industry
- Sub-sector
- —
Technical
Nature of transaction Interests
Involved tax Corporate income tax
Conduct analyzed Alternative Dispute Resolution Methods
Legal framework
Treatment actions GAAR
Related norms
—
Tax authority
Se discutió la calificación de establecimiento permanente.
Taxpayer
Se invocó el artículo correspondiente del CDI bilateral.
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