{"version":"1.0","provider_name":"PHR Legal | Posse Herrera Ruiz","provider_url":"https:\/\/phrlegal.com\/en\/","title":"DIAN REVENUE RULING - PHR Legal | Posse Herrera Ruiz","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"nGuCof0BlI\"><a href=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-38\/\">DIAN REVENUE RULING<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-38\/embed\/#?secret=nGuCof0BlI\" width=\"600\" height=\"338\" title=\"&#8220;DIAN REVENUE RULING&#8221; &#8212; PHR Legal | Posse Herrera Ruiz\" data-secret=\"nGuCof0BlI\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!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);\n\/\/# sourceURL=https:\/\/phrlegal.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","thumbnail_width":690,"thumbnail_height":440,"description":"Requirement for Permanent Establishments to file a study of income allocation   According to DIAN Revenue Ruling No. 24710 of 2015, the study must be carried out even if the branch does not perform operations with its main office during the respective tax period"}