{"id":2475,"date":"2025-08-04T22:58:45","date_gmt":"2025-08-04T22:58:45","guid":{"rendered":"https:\/\/planningtax.com\/?p=2475"},"modified":"2025-08-04T22:58:46","modified_gmt":"2025-08-04T22:58:46","slug":"convenios-para-evitar-la-doble-imposicion-regimen-de-companias-holding","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/convenios-para-evitar-la-doble-imposicion-regimen-de-companias-holding\/","title":{"rendered":"Convenios para Evitar la Doble Imposici\u00f3n. R\u00e9gimen de Compa\u00f1\u00edas Holding"},"content":{"rendered":"<p>Una sociedad nacional que distribuye dividendos no constitutivos de renta ni ganancia ocasional a una sociedad extranjera domiciliada en un pa\u00eds miembro de la Comunidad Andina (CAN), la cual, en su jurisdicci\u00f3n, se acoge a un R\u00e9gimen de Compa\u00f1\u00edas Holding similar al R\u00e9gimen de Compa\u00f1\u00edas Holding Colombiana (CHC) \u00bfdebe practicar retenci\u00f3n en la fuente o dar aplicaci\u00f3n a la cl\u00e1usula de no discriminaci\u00f3n establecida en la Decisi\u00f3n 578 de 2004?<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/08\/CONCEPTO-008935-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO-008935-DIAN.\"><\/object><a id=\"wp-block-file--media-f2942237-b078-4bac-b5bb-de4a84fe7722\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/08\/CONCEPTO-008935-DIAN.pdf\">CONCEPTO-008935-DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/08\/CONCEPTO-008935-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f2942237-b078-4bac-b5bb-de4a84fe7722\">Descarga<\/a><\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Una sociedad nacional que distribuye dividendos no constitutivos de renta ni ganancia ocasional a una sociedad extranjera domiciliada en un pa\u00eds miembro de la Comunidad Andina (CAN), la cual, en su jurisdicci\u00f3n, se acoge a un R\u00e9gimen de Compa\u00f1\u00edas Holding similar al R\u00e9gimen de Compa\u00f1\u00edas Holding Colombiana (CHC) \u00bfdebe practicar retenci\u00f3n en la fuente o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=2475"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2475\/revisions"}],"predecessor-version":[{"id":2477,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2475\/revisions\/2477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}