哥伦比亚为确定外国实体的有效管理地点制定了公认的证券交易所名单
编译：思迈特财税国际税收服务团队
哥伦比亚国家税务局提供了一份公认的证券交易所清单，这与确定外国实体的有效管理地点有关（见下文注释）。
名单如下：
美国证券交易所公司（AMEX）；马德里博尔萨；Euronext N.V.：阿姆斯特丹、布鲁塞尔、都柏林、里斯本、米兰、奥斯陆和巴黎；香港交易及结算所；伦敦证券交易所；纳斯达克；纳斯达克北欧；纽约证券交易所；纽约证券交易所；纽约证券交易所；奥斯陆证券交易所；圣保罗证券交易所；新加坡交易所；东京证券交易所；多伦多证券交易所；伦多多伦多证券交易所创业板等。
了解详情，请查阅以下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 Börse A.G. - Frankfurter Wertpapierbörse, 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;
São 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.
