Colombia - BEPS Initiative in Colombia: Transfer Pricing for the Modern World
- M.I. Espinel Coral
- International Transfer Pricing Journal, 2016 (Volume 23), No 4
- 14 July 2016
In light of the OECD BEPS initiative and the Transfer Pricing Manual published in 2013 by the UN, this article focuses on transfer pricing in Colombia. It describes the general background and what the implementation of the transfer pricing regime so far has meant for Colombia. The current framework and its upgrade after the BEPS initiative and publication of the manual will also be compared.