{"id":7490,"date":"2016-06-08T19:40:43","date_gmt":"2016-06-09T00:40:43","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-69\/"},"modified":"2020-10-26T08:18:52","modified_gmt":"2020-10-26T13:18:52","slug":"dian-revenue-ruling-69","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-69\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Computing the alternative minimum income tax in the first tax year after a merger<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>To determine the alternative income of the resulting entity after the merger, the taxpayer must use as a tax basis the equity of the participating entities before the merger<\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its Revenue Ruling No. 206 of March 11<sup>th<\/sup>, 2016, the Colombian Tax Authority\u2014 DIAN\u2014 refers to the calculation of the alternative minimum income tax in the first year after the merger of two or more entities. In this regard, the Tax Authority points out that in order to determine the alternative income of the absorbing or resulting entity after the merger, the taxpayer must use as a tax basis the amount of the equity that the participating companies had at the last day of the immediately preceding year before the merger process was conducted.<\/p>\n<p style=\"text-align: justify;\">In the case of mergers between a Colombian company and a foreign company, the liquid equity of the companies cannot be added, so for the second year after the merger, the resulting entity must compute the alternative minimum income tax based on its equity at the first year after the merger.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Computing the alternative minimum income tax in the first tax year after a merger<\/p>\n<p>To determine the alternative income of the resulting entity after the merger, the taxpayer must use as a tax basis the equity of the participating entities before the merger<\/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-7490","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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