Colombia intangibles guide
August 10, 2011
By Carlos Mario Lafaurie Escorce of PwC Colombia
The transfer pricing regime in Colombia only establishes some comparability criteria in the case of an exploitation or transfer of intangible goods, but it does not incorporate a methodology, as established in the OECD guidelines. However, according to a ruling of the Colombian Supreme Court, such guidelines can be used as a source of interpretation.
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