La retención, por concepto de dividendos abonados en cuenta a sociedades u otras entidades extranjeras con domicilio en el país, será del cuarenta por ciento, a partir del primero de marzo de 1976.
Decreto 331 de 1976 →In force
Article 17
Decreto 331 de 1976 · Por el cual se dictan disposiciones reglamentarias en materia del impuesto sobre la renta y complementarios
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