Tax & Accountancy

Colombia Tax & Accountancy 2013
This chapter offers a comprehensive overview of the tax reform introduced in 2012, which sought to increase transparency and participation and affected a number of important areas, such as capital gains, mergers, share acquisition, branch profits and equity contributions. Among other changes, the reform reduced the capital gains tax, introduced the concepts of thin capitalisation and income tax for equality, as well as a registration tax on cash contributions. This chapter features a viewpoint from Eduardo Calero, Partner, PwC, on the implications of the reform.

The Report

This chapter is from the Colombia 2013 report. Explore other chapters from this report.

Interviews & Viewpoints

Sketch of Eduardo Calero, Partner, PricewaterhouseCoopers
Eduardo Calero, Partner, PricewaterhouseCoopers, on tax reform