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Colombia - Tax Treatment of Financial Market Transactions

Country:
Colombia
Author:
J.M. Castro Arango; R.Y. Salcedo-Younes; L.E. Tellez-Peñarete
Issue:
Derivatives & Financial Instruments, 2016 (Volume 18), No 5
Published:
9 December 2016
The tax regime applicable to financial products traded on the Colombian stock market seeks to promote and foster the growth of that market through tax benefits. However, the lack of systematic rules gives rise to some interpretative issues involving risks for transactions. Moreover, the adoption of existing standards for information exchange poses enormous burdens for Colombian financial institutions.
 
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