Al Paredón con Jorge Hernán Peláez

Tax attorney María Camila Díaz participated in the program "Al Paredón con Jorge Hernán Peláez," where she discussed an effective beneficiary in Colombia. An effective beneficiary is a person or entity that stands to benefit from a corporate structure or corporation, and that should report its status before Colombia's National Directorate of Taxes and Customs (DIAN). Ms. Díaz notes that the Resolution 164 of 2021 establishes the criteria for determining who is an effective beneficiary and describes these criteria.

Duration: 1:58