Adiciónase el artículo 24 del Estatuto Tributario con el siguiente numeral. 16. Los pagos que realicen las filiales o sucursales, subsidiarias o agencias en Colombia de sociedades extranjeras a sus casas matrices u oficinas en el exterior, con excepción de los originados en la adquisición de bienes materiales.
Decreto 150 de 1997 →Struck down
Article 7
Decreto 150 de 1997 · por medio del cual se dictan medidas en materia de impuestos nacionales y se expiden otras disposiciones.
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