- DIAN clarifies conditions for requiring additional requirements in the delivery of electronic invoices
- The Civil Chamber of the Supreme Court of Justice clarifies that the absence of representation does not imply the non-existence of a commercial agency contract
- National companies are required to report investments in foreign companies
- The Third Section of the Council of State explained what fidelity insurance covers for employees and how to prove it
- DIAN reiterated its position on fiscal limitations in international services
- DIAN must demonstrate the taxpayer’s mistake if irregularities are detected in transfer pricing studies
- DIAN clarified that correcting the annual declaration of assets abroad is subject to a penalty
- DIAN clarified that additional requirements for electronic invoices can only be demanded in cases where operations involve other obligations
- The Civil Chamber of the Supreme Court of Justice explained that legal representation in a commercial agency contract is not essential
- DIAN reminded that national companies must include investments in foreign companies with effective management headquarters in Colombia in the Annual Declaration of Assets Abroad.
Source: amezquita.com.co
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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