Colombia's tax authority (DIAN) has published Resolution No. 000055 of 16 November 2018, which sets out the requirements for the submission of Country-by-Country (CbC) reports in respect of the 2017 reporting fiscal year. Resolution No. 000055 is largely unchanged from the resolution that was published for the submission of CbC reports for the 2016 year, although there are a few differences.
The main change concerns the correction of a CbC report that has been submitted. This includes that …