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How to Add Local Files to Spotify
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Защищаем кибергород с PT Application Firewall: полезные правила для обнаружения хакеров
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100.000
COP 3.560.700.000 (Approx. USD 1.020.000)
Or if your gross incomes of the fiscal year 2020 is equal to or greater than:
61.000
COP 2.172.027.000 (Approx. USD 630.000)
If the taxpayer complies with any of the above requirements of gross equity or gross incomes, and also performed transactions with:
Foreign related parties;
Between permanent establishments (branches) and related parties / head office;
When exist joint ventures and other associative structures that do not create societies;
then, the taxpayer must submit to DIAN (local tax authority) the formal duties listed above (numerals 1 to 4).
If the company carries out transactions with enterprises located in tax havens, whether they are related parties or not, it must comply with the fulfillment of the formal TP obligations regardless of the gross equity and gross income thresholds of the table above.
Italy: New rules for transfer pricing documentation
With provision no. 360494 of 23 November 2020 (Provision), the Italian Revenue Agency revises the structure and content of the transfer pricing documentation requirements for taxpayers who intend to benefit from the penalty protection regime (i.e., non-application of penalties for unfaithful tax return pursuant to article 1, paragraph 6, and article 2, paragraph 4-ter, of legislative decree 18 December 1997).
383
With provision no. 360494 of 23 November 2020 (
Provision), the Italian Revenue Agency revises the structure and content of the transfer pricing documentation requirements for taxpayers who intend to benefit from the penalty protection regime (i.e., non-application of penalties for unfaithful tax return pursuant to article 1, paragraph 6, and article 2, paragraph 4-ter, of legislative decree 18 December 1997).
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