Colombia - Changes to Transfer Pricing Rules under Decree 3030 of 2013
- E. Díaz Tong; K. Arenas Alvarado
- International Transfer Pricing Journal, 2014 (Volume 21), No 4
- 28 July 2014
The 2013 Decree brought concepts and rules to the transfer pricing regime, including changes with regard to the transfer pricing report and informational return, cost contribution arrangements, and transfer pricing-related penalties.