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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
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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...
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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...
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Tax effects of the equity method

Tax effects of the equity method

Article 272 of the Tax Code establishes the net worth of shares, contributions and other rights in c...
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