incp.org.co/wp-content/uploads/2024/05/Oficio-No.-100208192-305-del-30-de-abril-de-2024-%E2%80%93-DIAN.pdf
incp.org.co/publicaciones/infoincp-publicaciones/impuestos/nacionales/2024/05/nuevas-aclaraciones-sobre-la-aplicacion-de-pes-en-el-impuesto-de-renta/
www.ey.com/en_gl/tax-alerts/colombian-tax-authority-issues-new-ruling-on-significant-economic-presence
insightplus.bakermckenzie.com/bm/tax/colombia-industry-alert-new-tax-ruling-on-significant-economic-presence
Home » Countries » South America » Colombia » Colombia: Tax Authority clarifies Significant Economic Presence Rules