The Colombian tax authority (DIAN) has published resolutions on the submission of the Local file and Master file, the information transfer pricing return, and the Country-by-Country (CbC) report notification corresponding to the 2018 tax year or partial 2019 tax year.

Resolution No. 000033 of 22 May 2019 provides that both the Local file and the Master file must be submitted via the DIAN elec…