Colombia’s New Digital Tax Rules Face Implementation Challenges
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Colombia’s New Digital Tax Rules Face Implementation Challenges
Baker McKenzie’s Juan David Velasco and Juan Diego Fernandez analyze fiscal challenges arising from economic digitization and Colombia’s recent tax reform. New regulations taking effect on Jan. 1, 2024, consider nonresidents ‘significant economic presence’ as an alternative to the OECD’s proposed guidelines for its two-pillar approach.
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