<http://webisa.webdatacommons.org/234102895> <http://www.w3.org/ns/prov#wasQuotedFrom> <dlapiper.com> . <http://webisa.webdatacommons.org/234102895> <http://www.w3.org/ns/prov#value> "Colombian provisions specifically require that, together with invoices, contracts and other supporting documentation, the taxpayer must keep (a) a basic functional and risk analysis of the tax haven payment beneficiary; and (b) a detail of the cost and expenses incurred by the tax haven resident providing the service in respect of the charge being made." . <http://webisa.webdatacommons.org/prov/152919317> <http://www.w3.org/ns/prov#wasDerivedFrom> <http://webisa.webdatacommons.org/234102895> . <http://webisa.webdatacommons.org/234102895> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/ns/prov#Entity> .