El régimen de precios de transferencia en Colombia

Abstract

Given the economic openness that we can see around the world, the investment of foreign companies in the national economy is becoming more frequent. This being the case today, the Colombian regulations have a system that seeks to prevent the economic benefits of these companies from being transferred between them a country with a lower tax rate.

The tax reform law 1819 of 2016, introduced changes related to the Transfer Pricing Regime, in which we will enter to cover the important points of said reform. In the development of this document you can find a first chapter, which has a brief explanation in relation to historical background and generalities with transfer prices. The second chapter the modifications introduced by the tax reform law 1819 of 2016, followed by the third chapter that talks about the great challenges faced by the main actors against the transfer pricing regime.