https://en.tpcgroup-int.com/news/substance-over-form-in-the-deduction-of-intragroup-services-analysis-of-the-needish-case-in-colombia/
Substance over form in the deduction of intragroup services
Mar 19, 2026 - The deductibility of costs for services received from related parties abroad is one of the areas most closely scrutinized by tax authorities in Latin America.
substance over formin thedeductionintragroupservices