Transfer Pricing: Review and Future Prospects
- E. Díaz Tong; S. Castro Jurado
- International Transfer Pricing Journal, 2009 (Volume 16), No 1
- 1 January 2009
This article presents a review of what has been the Colombian transfer pricing regime, from its entry into force in 2004 to the present, highlighting important legal and technical issues. Topics considered include the key aspects of Colombian rules and the future prospects for transfer pricing in Colombia.