1.0PHR Legal | Posse Herrera Ruizhttps://phrlegal.com/en/rich600338<blockquote class="wp-embedded-content" data-secret="8Q9zJ8sL22"><a href="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-147/">DIAN REVENUE RULING</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://phrlegal.com/en/novelties-en/dian-revenue-ruling-147/embed/#?secret=8Q9zJ8sL22" width="600" height="338" title="“DIAN REVENUE RULING” — PHR Legal | Posse Herrera Ruiz" data-secret="8Q9zJ8sL22" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://phrlegal.com/wp-includes/js/wp-embed.min.js </script> https://phrlegal.com/wp-content/uploads/2020/10/TAX-Destacada.jpg690440Tax treatment of fees paid to entities that act as managers of Collective Investment Funds DIAN addressed the tax treatment of the fees charged by the entity that acts as the manager of the Collective Investment Fund, regarding the investors that are not pension funds managers