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Colombia Tax Update: Cloud Computing VAT Exemption Ruling Creates Legal Uncertainty for Market Players

  • The Tax Office ruling confirms VAT exemption for cloud computing services applies to the cloud provider
  • Contradicts previous ruling, creating legal uncertainty for marketers
  • Valuable information for market players who offer cloud services but do not directly act as providers
  • Relevant for cloud brokers, agents, and purchasers of cloud services from foreign suppliers
  • Assistance available for conducting analysis diagnostics to evaluate position in the digital market for cloud services

Source: insightplus.bakermckenzie.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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