[et_pb_section fb_built=”1″ _builder_version=”4.17.4″ _module_preset=”default” custom_padding=”||1px|||” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” gutter_width=”2″ _builder_version=”4.17.0″ _module_preset=”default” custom_padding=”0px||0px||true|false” hover_transition_duration=”0ms” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” custom_padding__hover_enabled=”off|desktop”][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]
[\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p>
Our transfer pricing service<\/strong> seeks to ensure that our clients maintain the profitability of their businesses by complying with the country’s regulations without affecting their tax base.<\/p> [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.17.0″ _module_preset=”default” background_color=”#000000″ min_height=”282px” height=”400px” height_tablet=”350px” height_phone=”300px” height_last_edited=”on|phone” custom_padding=”0px|0px|0px|0px|false|false” hover_transition_duration=”0ms” global_colors_info=”{}”][et_pb_row make_equal=”on” module_id=”#headsection” _builder_version=”4.17.0″ _module_preset=”default” background_image=”https:\/\/www.gydconsulting.com\/wcp\/uploads\/2021\/02\/servicios-de-consultoria.jpg” width=”100%” max_width=”100%” height=”400px” height_tablet=”350px” height_phone=”300px” height_last_edited=”on|tablet” custom_margin=”||||false|false” custom_padding=”0px||0px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}” custom_css_main_element_last_edited=”on|phone” custom_css_main_element_tablet=”height: 350px;” custom_css_main_element_phone=”height: 300px;”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ use_custom_gutter=”on” specialty=”on” padding_top_bottom_link_1=”false” padding_left_right_link_1=”false” _builder_version=”4.17.0″ _module_preset=”default” max_width=”100%” inner_max_width=”85%” custom_margin=”0px||0px||true|false” custom_padding=”40px||40px||true|false” hover_transition_duration=”0ms” global_colors_info=”{}”][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner column_structure=”undefined” _builder_version=”4.17.0″ _module_preset=”default” custom_padding=”5px||5px||true|false” hover_transition_duration=”0ms” global_colors_info=”{}”][et_pb_column_inner type=”undefined” saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.0″ _module_preset=”default” header_2_font=”|600||on|||||” header_2_text_color=”#001647″ header_2_font_size=”28px” width=”50%” width_tablet=”100%” width_phone=”100%” width_last_edited=”on|desktop” max_width=”100%” custom_margin=”||20px||false|false” custom_padding=”||||false|false” animation_direction=”right” hover_transition_duration=”0ms” header_2_text_align_tablet=”” header_2_text_align_phone=”center” header_2_text_align_last_edited=”on|desktop” header_2_font_size_tablet=”24px” header_2_font_size_phone=”20px” header_2_font_size_last_edited=”on|phone” border_color_all=”#d19205″ border_width_bottom=”3px” border_color_bottom=”#001647″ global_colors_info=”{}”]<\/p> [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner column_structure=”undefined” _builder_version=”4.17.0″ _module_preset=”default” custom_padding=”15px||0px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}”][et_pb_column_inner type=”undefined” saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> For this reason, we provide up-to-date advice on the transfer pricing service<\/strong> from our headquarters in Bogotá, Colombia,<\/strong> which covers accounting, tax and legal issues on the administration and avoidance of double taxation for branches of foreign companies.<\/p> We offer:<\/strong><\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” ul_font_size=”22px” ul_line_height=”1.8em” custom_margin=”||10px||false|false” custom_padding=”|||20px|false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> [\/et_pb_text][et_pb_image src=”https:\/\/www.gydconsulting.com\/wcp\/uploads\/2021\/11\/que-son-los-precios-de-transferencia.jpg” alt=”What is transfer pricing?” title_text=”What is transfer pricing?” _builder_version=”4.17.0″ _module_preset=”default” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> [\/et_pb_image][et_pb_text _builder_version=”4.17.0″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” header_3_font_size=”24px” header_3_line_height=”1.5em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> <\/strong><\/p> Transfer pricing is a study of the economic value of transactions between related companies.<\/p> <\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.0″ _module_preset=”default” ul_font_size=”22px” ul_line_height=”1.8em” custom_margin=”||10px||false|false” custom_padding=”||11px|20px|false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.0″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> In the tax statute, the regulations concerning transfer pricing in Colombia are as follows:<\/strong><\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.0″ _module_preset=”default” ul_font_size=”22px” ul_line_height=”1.8em” custom_margin=”||10px||false|false” custom_padding=”|||20px|false|false” animation_style=”fade” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” header_3_font_size=”24px” header_3_line_height=”1.5em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> <\/strong><\/p> According to the regulations, companies that are obliged to submit transfer prices must have 2 characteristics:<\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” ul_font_size=”22px” ul_line_height=”1.8em” custom_margin=”||10px||false|false” custom_padding=”|||20px|false|false” hover_transition_duration=”0ms” global_colors_info=”{}”]<\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” ul_font_size=”22px” ul_line_height=”1.8em” custom_margin=”||10px||false|false” custom_padding=”||11px|20px|false|false” hover_transition_duration=”0ms” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” header_3_font_size=”24px” header_3_line_height=”1.5em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p> The non-wage bonus and\/or allowance is not really a wage: [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” ul_font_size=”22px” ul_line_height=”1.8em” custom_margin=”||10px||false|false” custom_padding=”||11px|20px|false|false” hover_transition_duration=”0ms” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” text_font_size=”22px” text_line_height=”1.8em” header_3_font_size=”24px” header_3_line_height=”1.5em” custom_margin=”||10px||false|false” hover_transition_duration=”0ms” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p> The transactions it has had with its parent company or related companies should be verified and it should be established whether these have been for indebtedness, purchase transactions, sale transactions, interest or other concepts.<\/p> Once the existence of the transactions has been established, you should check whether the amount of the transactions requires you to make an informative declaration or a full transfer pricing study including supporting information or documentation.<\/p> In Colombia, the amounts that require the submission of supporting documentation and\/or transfer pricing documentation are as follows:<\/p> To be subject to informative declaration, you must have gross assets equal to or greater than (one hundred thousand) 100,000 UVT or gross income equal to or greater than (sixty thousand) 60,000 UVT. [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” ul_font_size=”23px” hover_transition_duration=”0ms” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″ custom_margin=”||9px|||”]<\/p> [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” ul_font_size=”23px” hover_transition_duration=”0ms” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p> [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text module_class=”page-menu page-menu-service-1″ _builder_version=”4.17.0″ _module_preset=”default” header_2_font_size=”24px” custom_margin=”|-10px|10px|-10px|false|true” custom_padding=”||||false|false” hover_transition_duration=”0ms” header_2_font_size_tablet=”22px” header_2_font_size_phone=”20px” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p> \nTransfer Pricing Service<\/h2>
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What is transfer pricing in Colombia?<\/strong><\/strong><\/h2>
How is transfer pricing regulated in Colombia?<\/strong><\/h2>
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Who is obliged to submit transfer prices in Colombia?<\/strong><\/strong><\/h2>
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What should be considered when carrying out a transfer pricing study?
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If a worker earns up to 2 SMMLV, even including overtime, transport allowance must be paid.
If a worker earns a sum equal to or greater than 10 SMMLV, it must be taken into account that the exception established in article 114-1 of the E.T. does not apply.
Sunday surcharge and night surcharge are different from overtime.
The worker who earns a sum equal to or greater than 4 SMMLV. You must make an additional contribution to the pension solidarity fund.
Wage is not only the fixed or variable sum, but any sum received by the worker as remuneration for the service rendered.
When settling the health and pension social security payroll, it should be taken into account that the contribution ceiling is 25 SMMLV.
When settling the social security payroll with regard to parafiscal contributions, it should be taken into account that there is no contribution ceiling.
The basic contribution rate (BCI) for the days on which the worker goes on holiday and\/or paid leave is equal to the BCI of the immediately preceding month.
The contribution base rate (IBC), for the days that the worker is incapacitated, is equivalent to the salary contributed by the employer.<\/p>Are you in a difficult legal or tax situation?<\/strong><\/h2>
You will have to prepare a local report by carrying out a study for the types of operation indicated in article 1.2.2.2.3.2 of decree 2120 of 2017, whose accumulated annual amount exceeds (forty-five thousand) 45,000 UVT.
In order to be subject to supporting documentation, you must prepare a study for the types of transactions described in article 1.2.2.2.3.2 of decree 2120 of 2017 whose cumulative annual amount exceeds (ten thousand) 10,000 UVT.
If, in addition, the company subject to local reporting is part of a multinational group (GM), it must submit a so-called master report. A GM is composed of more than 2 companies whose tax residence is located in different jurisdictions.<\/strong><\/p>Everything you need to know about transfer pricing:<\/strong><\/h2>
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Transfer pricing calendar 2021<\/strong><\/a><\/h3>\n<\/li>\n
Transfer prices year 2021<\/strong><\/a><\/h3>\n<\/li>\n
Transfer pricing, the effects of tax havens<\/strong><\/a><\/h3>\n<\/li>\n
Transfer pricing and tax changes<\/strong><\/a><\/h3>\n<\/li>\n<\/ul>
Outsourcing \/ BPO<\/h2>