{"id":8057,"date":"2018-11-03T00:09:52","date_gmt":"2018-11-03T05:09:52","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/changes-in-the-tax-credit-for-taxes-paid-abroad\/"},"modified":"2020-10-23T15:54:39","modified_gmt":"2020-10-23T20:54:39","slug":"changes-in-the-tax-credit-for-taxes-paid-abroad","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/changes-in-the-tax-credit-for-taxes-paid-abroad\/","title":{"rendered":"CHANGES IN THE TAX CREDIT FOR TAXES PAID ABROAD"},"content":{"rendered":"

CHANGES IN THE TAX CREDIT FOR TAXES PAID ABROAD <\/strong><\/p>\n

Corporate income tax purposes<\/strong><\/p>\n

New requirements in order to offset the tax credit for taxes paid abroad on worldwide-source income<\/strong><\/p>\n

<\/strong><\/p>\n

The Financing Law bill will eliminate the time- restriction to offset tax credits. Tax credits may be carried forward to be offset in the following years, provided that it will not exceed the limits set-forth in section 259 of the Colombian Tax code.<\/p>\n

With regard to the indirect tax credit on dividends derived from foreign entities, an additional requirement will be introduced: the taxpayer should request a statutory auditor certificate. The certificate must contain: (i) amount of the financial profit; (ii) amount of the tax profit if different; (iii) applicable tax rate in such jurisdiction; and (iv) the tax paid by the foreign entity.<\/p>\n

Indirect tax credits will not be offset against worldwide-source income derived from portfolio investment or transactions in stock change markets with speculative purposes.<\/p>\n","protected":false},"excerpt":{"rendered":"

Corporate income tax purposes<\/p>\n

New requirements in order to offset the tax credit for taxes paid abroad on worldwide-source income<\/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-8057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"\nCHANGES IN THE TAX CREDIT FOR TAXES PAID ABROAD - 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