{"id":7901,"date":"2018-03-23T15:11:49","date_gmt":"2018-03-23T20:11:49","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-129\/"},"modified":"2020-10-23T16:16:53","modified_gmt":"2020-10-23T21:16:53","slug":"dian-revenue-ruling-129","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-129\/","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>Tax treatment of dividends distributed by entities incorporated in states members of the Andean Community &#8211; CAN<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN addressed a case in which a Colombian company receives dividends from an entity domiciled in a CAN member state and distributes those dividends, un-taxed, to an entity located in a non-member state<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">By means of its Revenue Ruling No. 1679 of 2016, DIAN disputed the possibility of adding the value of the dividends received from entities located in countries that are part of CAN, to the dividends to be distributed un-taxed to shareholders domiciled in non-CAN states.<\/p>\n<p style=\"text-align: justify;\">This treatment is only possible when the shareholder is located in a member state. Otherwise, a shareholder located in a state that is not a part of the CAN Treaties will result being benefited with the tax treatment that is expressly agreed upon between member states.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax treatment of dividends distributed by entities incorporated in states members of the Andean Community &#8211; CAN<\/p>\n<p>DIAN addressed a case in which a Colombian company receives dividends from an entity domiciled in a CAN member state and distributes those dividends, un-taxed, to an entity located in a non-member state<\/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-7901","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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