Tag: LATAM

COLOMBIA: Tax Treatment on Dividends and Participation Distribution.

  • COLOMBIA
  • LATAM
  • tax
  • TaxCompliance
  • TaxRegulations

Resolution No. 000108 On July 17th, the Colombian Authorities (DIAN) released Resolution No. 000108, amending the Final Beneficiaries’ Registry (“RUB”) Regulations. We highlight the following: 1. Information included in the RUB: when the final beneficiary that was identified dies or when the final beneficiary dies without completing the registration before the RUB, the information included … Continued

COLOMBIA: TAX TREATMENT ON DIVIDENDS AND PARTICIPATION DISTRIBUTIONS

  • COLOMBIA
  • colombia
  • LATAM
  • tax
  • tax
  • TaxCompliance
  • TaxRegulations
  • taxupdate

On July 11th, the official publication of Decree No. 1103 brought significant amendments to Decree No. 1625 – Single Tax Regulations. These changes impact the tax treatment of dividends and participations distributions for resident and foreign individuals, entities, and undivided estates starting from January 1st, 2023. Key Aspects: