Colombia’s DIAN Unveils New Tax Ruling on Significant Economic Presence

Colombia DIAN

At a glance: Schedule a consultation today The full story: In January 2024, Colombia’s National Directorate of Taxes and Customs (DIAN) introduced a new rule governing taxation for significant economic presence (PES). This rule impacts non-residents and non-domiciled entities (i.e., individuals and businesses that are not based in Colombia) but earn significant income from Colombian…

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Spotlight on: Vanessa Piedrahita, Aprio’s Latin America Practice Leader

Spotlight On: Vanessa Piedrahita

When considering global expansion, it’s important for Latin American companies to partner with advisors that understand the cultural landscape and can conduct business in Spanish. Effective advisors have a depth of knowledge and experience managing international tax regulations, customs and tariffs, global mobility, and transfer pricing issues to support operations across borders outside of Latin…

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