Adiciónese un parágrafo 3° al artículo 20-1 del Estatuto Tributario el cual quedará así:
Parágrafo 3
°. Las oficinas de representación de sociedades reaseguradoras del exterior no se consideran un establecimiento permanente.
Ley 1819 de 2016 →In force
Article 21
Ley 1819 de 2016 · por medio de la cual se adopta una reforma tributaria estructural, se fortalecen los mecanismos para la lucha contra la evasión y la elusión fiscal, y se dictan otras disposiciones.
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