Summary
Caso de prueba sobre ajuste de precios de transferencia en operaciones intragrupo.
Jurisprudence
Multinacional ABC S.A.S. vs Dirección de Impuestos
RES-CIAT-2024-001 In Favor of the Taxpayer Navigate quickly on this page. Keyboard: Ctrl or ⌘ + K.
Decision date
15 de marzo de 2024
Jurisdiction
Colombia
Entity
Pessoa Jurídica
Outcome
In Favor of the Taxpayer
Case details
Jurisdiction
- Country of decision
- Colombia
- Resolution / file
- RES-CIAT-2024-001
- Decision-making entity
- Pessoa Jurídica
Parties
- Litigant type
- Pessoa Jurídica
- Sector
- Manufacturing industry
- Sub-sector
- —
Technical
Nature of transaction nty
Involved tax Corporate income tax
Conduct analyzed Other tax planning mechanisms
Legal framework
Treatment actions GAAR
Related norms
—
Tax authority
La autoridad consideró insuficiente la documentación económica presentada.
Taxpayer
El contribuyente sostuvo que los márgenes aplicados se encuentran dentro del rango arm's length.
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