Transacciones entre vinculados. De acuerdo con el artículo 7º de la Ley 608 de 2000, las transacciones que realicen las personas que gocen de los beneficios de exención del impuesto de renta y complementarios con personas a ellas vinculadas económicamente deberán realizarse por lo menos a valores comerciales.
Decreto 2668 de 2000 →In force
Article 19
Decreto 2668 de 2000 · por el cual se reglamenta parcialmente la Ley 608 de 2000.
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Text of the article
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Constitutional history
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