Modifíquese el artículo 21 del Estatuto Tributario, el cual quedará así:
Artículo 21. Concepto de sociedad extranjera. Se consideran extranjeras las sociedades u otras entidades que no sean sociedades o entidades nacionales.
Ley 1607 de 2012 →In force
Article 88
Concepto De Sociedad Extranjera
Ley 1607 de 2012 · LEY 1607 DE 2012, 26/12/2012, por la cual se expiden normas en materia tributaria y se dictan otras disposiciones
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