The LOB clause ant the CHC regime according the MLI and the double taxation convention concluded between Colombia and Japan

With the issuance of the Laws 1943 of 2018 and 2010 of 2019, the Colombian holding regime (CHC) was created as an attractive foreign investment instrument, these kinds of regimes were made in Europe. As Colombia became the 37th member of the OECD, the signature of the multilateral instrument, an ope...

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Detalles Bibliográficos
Autor Principal: Campos Ciro, Ricardo
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2022
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/7849