Development and Evolution of the Tax Treatment of in Kind Contributions in Colombia
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Published:
2010-06-15
How to Cite
Sanín Gómez, J. E. . (2010). Development and Evolution of the Tax Treatment of in Kind Contributions in Colombia. Revista De La Facultad De Derecho Y Ciencias Políticas, 40(112), 81-122. https://revistas.upb.edu.co/index.php/derecho/article/view/3774
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Abstract
The present article examines the development and evolution that “in kind contributions” have had in Colombia from the legal, doctrinal and jurisprudential perspectives. The latter is meant to serve as an analytical approach to the status quo of this subject as well as to examine the legal development of this institution in order for it to serve practitioners as a mechanism to implement corporate restructurings, that, if strictly applied according to the DIAN’s doctrine, can be fiscally neutral.
Keywords:
In kind contributions, shares, intrinsic value, fiscal cost, commercial value, Colombian Tax Agency – DIAN, Colombian Corporate Surveillance Agency – Superintendencia de Sociedades