Ley 81 de 1960 →Amended

Article 45

Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Las filiales, sucursales o agencias en Colombia de sociedades extranjeras no tendrán derecho a afectar sus costos ni a deducir de su renta bruta suma alguna por concepto de gastos, comisiones y honorarios de administración acción o dirección, asistencia técnica, explotación o adquisición de cualquier clase de intangibles pagada o reconocida a sus casas matrices u oficinas del exterior.

Pagos a terceros,

Constitutional history

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See all of Ley 81 de 1960