| Edit
| Edit
| Edit
| Edit
| Edit
| Edit
es
en
| Edit
| Edit
Publications
| Edit
| Edit
| Edit
Deduction for asset obsolescence.

Deduction for asset obsolescence.

Obsolescence is understood as the loss of value due to deterioration, disuse, or lack of adaptation...
View more
| Edit
Taxable base for VAT in construction contracts

Taxable base for VAT in construction contracts

It is necessary to explain that the construction contract is not explicitly defined in Colombian leg...
View more
| Edit
Accounting effects of leaseback transactions under IFRS for SMEs

Accounting effects of leaseback transactions under IFRS for SMEs

A leaseback transaction represents a contractual operation by which the owner of an asset decides to...
View more
| Edit
Tax and accounting effects of the mandate contract when income is received on behalf of a third party

Tax and accounting effects of the mandate contract when income is received on behalf of a third party

A contract in which one person entrusts the management of one or more businesses to another, who tak...
View more
| Edit
Cultural activities carried out by artists are not subject to ICA tax.

Cultural activities carried out by artists are not subject to ICA tax.

Law 397 of 1997, which created the Ministry of Culture, defines the concept of culture as follows:
View more
| Edit
Tax and accounting aspects of business collaboration agreements

Tax and accounting aspects of business collaboration agreements

Aspectos tributarios y contables de los contratos de colaboración empresarial
View more
| Edit
Income effects of portfolio write-offs, losses on portfolio sales, and income from portfolio recovery

Income effects of portfolio write-offs, losses on portfolio sales, and income from portfolio recovery

Article 80 of Decree 187 of 1975 states that for the deduction of manifestly lost or worthless debts...
View more
| Edit
Withholding tax on fees paid to national entities by suppliers located in CAN member countries

Withholding tax on fees paid to national entities by suppliers located in CAN member countries

Article 24 of the Tax Code defines income that, for income tax purposes, is considered to be from a...
View more