哥倫比亞為確定外國實體的有效管理地點制定了公認(rèn)的證券交易所名單
編譯：思邁特財稅國際稅收服務(wù)團(tuán)隊
哥倫比亞國家稅務(wù)局提供了一份公認(rèn)的證券交易所清單，這與確定外國實體的有效管理地點有關(guān)（見下文注釋）。
名單如下：
美國證券交易所公司（AMEX）；馬德里博爾薩；Euronext N.V.：阿姆斯特丹、布魯塞爾、都柏林、里斯本、米蘭、奧斯陸和巴黎；香港交易及結(jié)算所；倫敦證券交易所；納斯達(dá)克；納斯達(dá)克北歐；紐約證券交易所；紐約證券交易所；紐約證券交易所；奧斯陸證券交易所；圣保羅證券交易所；新加坡交易所；東京證券交易所；多倫多證券交易所；倫多多倫多證券交易所創(chuàng)業(yè)板等。
了解詳情，請查閱以下NEWS
NEWS：Colombia Sets List of Recognized Stock Exchanges for Purposes of Determining Effective Place of Management of Foreign Entities
The National Tax Authority has provided a list of recognized stock exchanges, which is relevant for determining the effective place of management of foreign entities (see Note below).
The list is as follows:
American Stock Exchange, Inc. (AMEX);
Bolsa de Comercio de Santiago (SSE);
Bolsa de Madrid;
Bolsa de Valores de Colombia (BVC);
Bolsa de Valores de Lima (BVL);
Bolsa Mexicana de Valores (BMV);
Deutsche B?rse A.G. - Frankfurter Wertpapierb?rse, Amtlicher Handel;
Euronext N.V.: Amsterdam, Brussels, Dublin, Lisboa, Milan, Oslo and Paris;
Hong Kong Exchanges and Clearing (HKEx);
London AIM (Alternative Investment Market);
London Stock Exchange plc (LSE);
NASDAQ;
Nasdaq Nordic;
New York Stock Exchange (NYSE);
NYSE ARCA;
NYSE MKT;
Oslo Stock Exchange;
S?o Paulo Stock Exchange (BVSP);
Singapore Exchange (SGX);
SWX Swiss Exchange;
Tokyo Stock Exchange (TSE);
Toronto Stock Exchange (TSX); and
TSX Venture Exchange de Toronto.
The list was introduced by Administrative Ordinance No. 4 of 14 January 2022.
Note: If a foreign entity has its effective place of management in Colombia, it is considered a Colombian resident for tax purposes, and, as such, is subject to income tax on its worldwide income. Nonetheless, a foreign entity is not considered to have its effective place of management in Colombia if it issues bonds or shares on either the Colombian Stock Exchange or on a recognized stock exchange as provided by an administrative ordinance issued by the National Tax Authority.
