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Subject Item
isa:234102895
rdf:type
prov:Entity
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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.
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n4:com
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isa:234102895