Colombia Transfer Pricing
Colombian transfer pricing (precios de transferencia) for año gravable 2026. Covers who is related (vinculación, ET art. 260-1), which transactions are in scope (foreign related parties, related parties in free zones, and non-cooperative, low-tax or preferential regimes, arts. 260-2 and 260-7), the arm's length principle, the five methods and the interquartile range with adjustment to the median (art. 260-3, DUR 1.2.2.2.4.5), the 100,000 UVT gross assets / 61,000 UVT gross income thresholds for the informative return (Form 120) and the documentación comprobatoria (local file and master file, arts. 260-5 and 260-9), the 45,000 UVT and 10,000 UVT per-type local file thresholds, country-by-country reporting at 81,000,000 UVT, September and December deadlines by NIT, the penalties of art. 260-11, corresponding adjustments and APAs.
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