Colombia's Ministry of Finance has published Decree 2120 of 15 December 2017, which sets out the detailed requirements for the country's new transfer pricing regime introduced as part of Law No. 1819 of 2016. The final Decree is largely unchanged from the draft version issued August and includes the content requirements for the Local file, Master file, and CbC reports and the relevant thresholds for preparation, as well as other transfer pricing provisions ({News-2017-08-17/A/2-previous cove…