On 24 June 2013, the Tax Authorities (Dirección de Impuestos y Aduanas Nacionales, DIAN) issued general ruling (Concepto DIAN) No. 038348 regarding a non-resident providing services to a Colombian public entity by which:
| - | employees of the service provider would provide services in the premises of the public entity (in Colombian territory) for a period of 12 months; and | |
| - | &n… |