jueves, 10 de noviembre de 2016

Colombia: Proposed tax bill includes Master File and country-by-country reporting for fiscal year 2016

A tax bill under consideration by the Colombian legislature requires submission of a Master File and country-by-country (CbC) reporting.  The CbC report must be submitted beginning for fiscal year 2016; however, it is yet to be confirmed whether the Master File must be submitted beginning for fiscal year 2016 or 2017.  Passage of the tax bill is expected before the end of this year.

Source & more info: PwC

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