The Colombian tax authority (DIAN) has published the final resolutions on the submission of Form 120 (informative transfer pricing return), Country-by-Country (CbC) report notifications, and Local and Master files via DIAN's electronic information service. The resolutions are largely unchanged from the prior draft versions ({News-2018-06-28/A/2-previous coverage}).
Resolution No. 000038 of 17 July 2018 sets out the procedure for the submission of the Local file (format 1729) and Master file…