{"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=\"Z7iSgKx2Qg\"><a href=\"https:\/\/phrlegal.com\/en\/novelties-en\/legal-update\/\">DIAN REVENUE RULING<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/phrlegal.com\/en\/novelties-en\/legal-update\/embed\/#?secret=Z7iSgKx2Qg\" width=\"600\" height=\"338\" title=\"&#8220;DIAN REVENUE RULING&#8221; &#8212; PHR Legal | Posse Herrera Ruiz\" data-secret=\"Z7iSgKx2Qg\" 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":"COLOMBIAN TAX AUTHORITY CLARIFIES THE SCOPE OF AN EXPRESSION WITHIN THE LATEST TAX REFORM AS TO THE INCOME TAX'S VAT CREDIT  The tax authority interpreted the term of art \"among others\"-included in Section 67 of Law 1739 of 2014- as a merely instructive disposition, rather than restrictive in determining the scope of \"capital assets\" for purposes of claiming the VAT credit derived from the acquisition of capital assets."}