{"id":7465,"date":"2016-05-23T22:16:26","date_gmt":"2016-05-24T03:16:26","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-59\/"},"modified":"2020-10-26T08:23:50","modified_gmt":"2020-10-26T13:23:50","slug":"dian-revenue-ruling-59","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-59\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DIAN REVENUE RULING <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Withholding tax applied to portfolio investments held in Colombia <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN Revenue Ruling No. 005468 of March, 2016<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">The Colombian Tax Authority \u2013 DIAN, clarifies that it should not be interpreted that the event of a portfolio investment made in Colombia by a non-resident, necessarily leads to the formation of a permanent establishment in the country. For the formation of a permanent establishment in Colombia, a series of requirements shall be met, such as the existence of a fixed place of business with a physical presence in Colombia.<\/p>\n<p style=\"text-align: justify;\">Furthermore, the Tax Authority established that the procedure set out on Section 18-1 of the Colombian Tax Code contains all the essential elements for the actual tax that shall be payable by the portfolio investors in Colombia. Therefore, it is clear that the amount payable constitutes the final tax for foreign investors on portfolio investments, with the application of the procedure determined on the aforementioned provision. In this sense, the Tax Authority concludes that a foreign investment on portfolio held in Colombia in accordance with Article 18-1 of the Tax Code, does not constitutes a permanent establishment on the terms of Section 20-1 of the Tax Code.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Withholding tax applied to portfolio investments held in Colombia<\/p>\n<p>DIAN Revenue Ruling No. 005468 of March, 2016<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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