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Colombia Publishes Resolution on Procedure for Transfer Pricing Return and CbC Notification for Taxable Year 2020 and Part of 2021

|Approved Changes|Colombia
Colombia

The Colombian tax authority (DIAN) has published Resolution No. 000072 of 11 August 2021. The resolution establishes the procedure for the presentation of the Information Transfer Pricing Return - Form 120, as well as the CbC report notification (part of Form 120) corresponding to the taxable year 2020 and part of the taxable year 2021, including the content and technical specification for the…

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