Obligated Parties to File the Transfer Pricing Study in Colombia

Report

Correspond

Information Statement

Taxpayers with gross equity for the year equal to or greater than 100,000 Tax Value Units or gross income exceeding 61,000 Tax Value Units, in addition to carrying out transactions with economic-related parties domiciled abroad, in Free Trade Zones, or permanent establishments.

Local Report and Master File

Taxpayers complying with the criteria established to file the Information Statement and who additionally perform transactions exceeding 45,000 Tax Value Units.

Information Statement

Taxpayers being Parent Company, who have consolidated income exceeding € 750,000,000, or members residing in Brazil who, as the parent company, must not file the CbC Report.