Summary
Caso de prueba sobre regalías y uso de intangibles.
Jurisprudence
Tech Andina Ltda. v. DIAN
RES-CIAT-2024-003 In Favor of the Taxpayer Navigate quickly on this page. Keyboard: Ctrl or ⌘ + K.
Decision date
10 de septiembre de 2024
Jurisdiction
Colombia
Entity
Alternative Dispute Resolution Methods
Outcome
In Favor of the Taxpayer
Case details
Jurisdiction
- Country of decision
- Colombia
- Resolution / file
- RES-CIAT-2024-003
- Decision-making entity
- Alternative Dispute Resolution Methods
Parties
- Litigant type
- NTY
- Sector
- Manufacturing industry
- Sub-sector
- —
Technical
Nature of transaction nty
Involved tax Corporate income tax
Conduct analyzed Abuso de formas
Legal framework
Treatment actions GAAR
Related norms
—
Tax authority
La administración propuso un ajuste por comparación con empresas similares.
Taxpayer
El contribuyente indicó que la tasa de regalía es consistente con terceros independientes.
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