OrbitaxIncome taxation of services provided by a non-resident within Colombian territory – general ruling issued
|Approved Changes|Colombia
On 24 June 2013, the Tax Authorities (Dirección de Impuestos y Aduanas Nacionales, DIAN) issued general ruling (Concepto DIAN) No. 038348 regarding a non-resident providing services to a Colombian public entity by which:
| - | employees of the service provider would provide services in the premises of the public entity (in Colom… |
