{"id":7630,"date":"2016-10-25T15:32:48","date_gmt":"2016-10-25T20:32:48","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/"},"modified":"2021-05-07T11:53:49","modified_gmt":"2021-05-07T16:53:49","slug":"establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/","title":{"rendered":"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES"},"content":{"rendered":"<p><b>This will enable DIAN to obtain information from aggressive tax planning structures that involve a risk of base erosion and profit shifting. <\/b><\/p>\n<p><span style=\"font-weight: 400;\">Aggressive tax planning strategies on income tax and capital gains, such as those that may imply a tax advantage for the taxpayer, must be reported before DIAN. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The main reporting obligation will be allocated to the individual or entity, now called promoter, who designs the aggressive tax planning structure and makes it available to the taxpayer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The information that must be submitted before DIAN in application of this regime must be sufficient on its own for DIAN to understand how the aggressive tax planning strategy will operate and how a tax advantage may be perceived. According to this information, DIAN must develop audit programs taking into account the risks identified in the disclosed aggressive tax planning strategies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The aggressive tax planning strategies that must be reported before DIAN are those that comply with certain hallmarks, such as involving the generation or utilization of fiscal losses above certain amount or applying double taxation agreement.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This will enable DIAN to obtain information from aggressive tax planning structures that involve a risk of base erosion and profit shifting.<\/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":[1665],"tags":[],"class_list":["post-7630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-bulletin","areas-abogado-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES - 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\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"This will enable DIAN to obtain information from aggressive tax planning structures that involve a risk of base erosion and profit shifting.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/\" \/>\n<meta property=\"og:site_name\" content=\"PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-25T20:32:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-07T16:53:49+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\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/\"},\"author\":{\"name\":\"Editor Pixelpro\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\"},\"headline\":\"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES\",\"datePublished\":\"2016-10-25T20:32:48+00:00\",\"dateModified\":\"2021-05-07T16:53:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/\"},\"wordCount\":185,\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"articleSection\":[\"Legal bulletin\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/\",\"url\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/\",\"name\":\"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES - PHR Legal | Posse Herrera Ruiz\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"datePublished\":\"2016-10-25T20:32:48+00:00\",\"dateModified\":\"2021-05-07T16:53:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#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\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/phrlegal.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES\"}]},{\"@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":"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES - 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\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/","og_locale":"en_US","og_type":"article","og_title":"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES - PHR Legal | Posse Herrera Ruiz","og_description":"This will enable DIAN to obtain information from aggressive tax planning structures that involve a risk of base erosion and profit shifting.","og_url":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/","og_site_name":"PHR Legal | Posse Herrera Ruiz","article_published_time":"2016-10-25T20:32:48+00:00","article_modified_time":"2021-05-07T16:53:49+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\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#article","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/"},"author":{"name":"Editor Pixelpro","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c"},"headline":"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES","datePublished":"2016-10-25T20:32:48+00:00","dateModified":"2021-05-07T16:53:49+00:00","mainEntityOfPage":{"@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/"},"wordCount":185,"publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"image":{"@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","articleSection":["Legal bulletin"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/","url":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/","name":"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES - PHR Legal | Posse Herrera Ruiz","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#primaryimage"},"image":{"@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","datePublished":"2016-10-25T20:32:48+00:00","dateModified":"2021-05-07T16:53:49+00:00","breadcrumb":{"@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#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\/legal-bulletin\/establishment-mandatory-disclosure-rules-aggressive-tax-planning-strategies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/phrlegal.com\/en\/"},{"@type":"ListItem","position":2,"name":"ESTABLISHMENT OF MANDATORY DISCLOSURE RULES FOR AGGRESSIVE TAX PLANNING STRATEGIES"}]},{"@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\/7630","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=7630"}],"version-history":[{"count":0,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7630\/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=7630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/categories?post=7630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/tags?post=7630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}