{"version":"1.0","provider_name":"TaxUpdate - Especialistas em Tax Compliance","provider_url":"https:\/\/taxupdate.com.br\/es\/","author_name":"TaxUpdate","author_url":"https:\/\/taxupdate.com.br\/es\/author\/fabiano\/","title":"COLOMBIA: TAX TREATMENT ON DIVIDENDS AND PARTICIPATION DISTRIBUTIONS - TaxUpdate - Especialistas em Tax Compliance","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"uyFy9VPB0h\"><a href=\"https:\/\/taxupdate.com.br\/es\/colombia-tax-treatment-on-dividends-and-participation-distributions\/\"><strong>COLOMBIA: TAX TREATMENT ON DIVIDENDS AND PARTICIPATION DISTRIBUTIONS<\/strong><\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/taxupdate.com.br\/es\/colombia-tax-treatment-on-dividends-and-participation-distributions\/embed\/#?secret=uyFy9VPB0h\" width=\"600\" height=\"338\" title=\"&#8220;&lt;strong&gt;COLOMBIA: TAX TREATMENT ON DIVIDENDS AND PARTICIPATION DISTRIBUTIONS&lt;\/strong&gt;&#8221; &#8212; TaxUpdate - Especialistas em Tax Compliance\" data-secret=\"uyFy9VPB0h\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/taxupdate.com.br\/wp-content\/uploads\/2023\/07\/12072023-TU-LATAM.jpg","thumbnail_width":1200,"thumbnail_height":628,"description":"On July 11th, the official publication of Decree No. 1103 brought significant amendments to Decree No. 1625 &#8211; 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:"}