{"id":7507,"date":"2016-07-27T23:21:41","date_gmt":"2016-07-28T04:21:41","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-draft-of-resolution\/"},"modified":"2020-10-26T08:17:51","modified_gmt":"2020-10-26T13:17:51","slug":"dian-draft-of-resolution","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/","title":{"rendered":"DIAN DRAFT OF RESOLUTION"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DIAN DRAFT OF RESOLUTION <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN presented a draft Resolution listing the Stock Exchanges of recognized international appropriateness for the &#8220;place of effective management&#8221; test<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>On June the 28<sup>th<\/sup> DIAN presented a draft of resolution in which Stock Exchanges of recognized international appropriateness are listed in accordance with article 12-1 of the Colombian Tax Code<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">Recently DIAN proposed a draft of the resolution that determines for purposes of article 12-1 paragraph 4, stock exchange of recognized international appropriateness. Such provision sets that there is no place of effective management in Colombia for foreign companies or entities that have issued bonds or shares of any Colombian Stock Exchange or from a Stock Exchanges of recognized international appropriateness.<\/p>\n<p style=\"text-align: justify;\">In this sense, in accordance with the list issued by the Financial Superintendence on February of 2016, DIAN aims to determine which are the  Stock Exchanges of recognized international appropriateness in accordance with article 12-1 of the Colombian Tax Code. The draft contains a list of 20 Stock Exchanges that includes American Stock Exchange, London Stock Exchange, Tokyo Stock Exchange, Bolsa de Valores de Lima, Bolsa Mexicana de Valores, among others.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DIAN presented a draft Resolution listing the Stock Exchanges of recognized international appropriateness for the &#8220;place of effective management&#8221; test<\/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-7507","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DIAN DRAFT OF RESOLUTION - PHR Legal | Posse Herrera Ruiz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DIAN DRAFT OF RESOLUTION - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"DIAN presented a draft Resolution listing the Stock Exchanges of recognized international appropriateness for the &quot;place of effective management&quot; test\" \/>\n<meta property=\"og:url\" content=\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/\" \/>\n<meta property=\"og:site_name\" content=\"PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"article:published_time\" content=\"2016-07-28T04:21:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-26T13:17:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"690\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor Pixelpro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/\"},\"author\":{\"name\":\"Editor Pixelpro\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\"},\"headline\":\"DIAN DRAFT OF RESOLUTION\",\"datePublished\":\"2016-07-28T04:21:41+00:00\",\"dateModified\":\"2020-10-26T13:17:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/\"},\"wordCount\":187,\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"articleSection\":[\"Noticias\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/\",\"url\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/\",\"name\":\"DIAN DRAFT OF RESOLUTION - PHR Legal | Posse Herrera Ruiz\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"datePublished\":\"2016-07-28T04:21:41+00:00\",\"dateModified\":\"2020-10-26T13:17:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"width\":690,\"height\":440},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/phrlegal.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DIAN DRAFT OF RESOLUTION\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/phrlegal.com\/en\/#website\",\"url\":\"https:\/\/phrlegal.com\/en\/\",\"name\":\"PHR Legal | Posse Herrera Ruiz\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/phrlegal.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\",\"name\":\"POSSE HERRERA RUIZ\",\"url\":\"https:\/\/phrlegal.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg\",\"width\":1,\"height\":1,\"caption\":\"POSSE HERRERA RUIZ\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\",\"name\":\"Editor Pixelpro\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510\",\"caption\":\"Editor Pixelpro\"},\"sameAs\":[\"https:\/\/pixelpro.com.co\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DIAN DRAFT OF RESOLUTION - PHR Legal | Posse Herrera Ruiz","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/","og_locale":"en_US","og_type":"article","og_title":"DIAN DRAFT OF RESOLUTION - PHR Legal | Posse Herrera Ruiz","og_description":"DIAN presented a draft Resolution listing the Stock Exchanges of recognized international appropriateness for the \"place of effective management\" test","og_url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/","og_site_name":"PHR Legal | Posse Herrera Ruiz","article_published_time":"2016-07-28T04:21:41+00:00","article_modified_time":"2020-10-26T13:17:51+00:00","og_image":[{"width":690,"height":440,"url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","type":"image\/jpeg"}],"author":"Editor Pixelpro","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#article","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/"},"author":{"name":"Editor Pixelpro","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c"},"headline":"DIAN DRAFT OF RESOLUTION","datePublished":"2016-07-28T04:21:41+00:00","dateModified":"2020-10-26T13:17:51+00:00","mainEntityOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/"},"wordCount":187,"publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","articleSection":["Noticias"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/","url":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/","name":"DIAN DRAFT OF RESOLUTION - PHR Legal | Posse Herrera Ruiz","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","datePublished":"2016-07-28T04:21:41+00:00","dateModified":"2020-10-26T13:17:51+00:00","breadcrumb":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#primaryimage","url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","contentUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","width":690,"height":440},{"@type":"BreadcrumbList","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-draft-of-resolution\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/phrlegal.com\/en\/"},{"@type":"ListItem","position":2,"name":"DIAN DRAFT OF RESOLUTION"}]},{"@type":"WebSite","@id":"https:\/\/phrlegal.com\/en\/#website","url":"https:\/\/phrlegal.com\/en\/","name":"PHR Legal | Posse Herrera Ruiz","description":"","publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/phrlegal.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/phrlegal.com\/en\/#organization","name":"POSSE HERRERA RUIZ","url":"https:\/\/phrlegal.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg","contentUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg","width":1,"height":1,"caption":"POSSE HERRERA RUIZ"},"image":{"@id":"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c","name":"Editor Pixelpro","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510","contentUrl":"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510","caption":"Editor Pixelpro"},"sameAs":["https:\/\/pixelpro.com.co\/"]}]}},"_links":{"self":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/comments?post=7507"}],"version-history":[{"count":0,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7507\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/media\/7273"}],"wp:attachment":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/media?parent=7507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/categories?post=7507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/tags?post=7507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}