{"id":7978,"date":"2018-09-18T17:41:57","date_gmt":"2018-09-18T22:41:57","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/procedure-to-file-informative-transfer-pricing-return\/"},"modified":"2020-10-23T16:01:06","modified_gmt":"2020-10-23T21:01:06","slug":"procedure-to-file-informative-transfer-pricing-return","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/procedure-to-file-informative-transfer-pricing-return\/","title":{"rendered":"PROCEDURE TO FILE INFORMATIVE TRANSFER PRICING RETURN"},"content":{"rendered":"<p><strong>PROCEDURE TO FILE INFORMATIVE TRANSFER PRICING RETURN <\/strong><\/p>\n<p><strong>International Taxation<\/strong><\/p>\n<p><strong> <\/strong><strong>By means of Resolution No.<\/strong> <strong>0000040 of 2018, the Tax Administration established the procedure to file the Informative Transfer Pricing Return of taxable year 2017 or fraction of the taxable year 2018<\/strong><strong> <\/strong><strong> <\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Article 260-9 of the Colombian Tax Code establishes that Colombian taxpayers with operations with related parties abroad or located in free zones, have to agree the terms at fair market values and according to the transfer pricing regime.<\/p>\n<p>For taxable year 2017, taxpayers with a wealth of more than COP 3,185,900,000 or income greater than COP 1,943,399,000 must file the Informative Transfer Pricing Return before the Tax Administration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>International Taxation<\/p>\n<p> By means of Resolution No. 0000040 of 2018, the Tax Administration established the procedure to file the Informative Transfer Pricing Return of taxable year 2017 or fraction of the taxable year 2018  <\/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-7978","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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