Accounting & Analytics · Taxation

Auditoría Tributaria DIAN — Del Requerimiento Especial al Consejo de Estado (ColExport)

MBA-band tax-controversy simulation following ColExport Importaciones S.A. across the four-stage Estatuto Tributario architecture — Requerimiento Especial response, Liquidación Oficial de Revisión + recurso de reconsideración, demanda de nulidad y restablecimiento, and Consejo de Estado Sala Cuarta synthesis — with a

4 rounds Executive English, Español
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About this simulation

MBA-band tax-controversy simulation following ColExport Importaciones S.A. across the four-stage Estatuto Tributario architecture — Requerimiento Especial response, Liquidación Oficial de Revisión + recurso de reconsideración, demanda de nulidad y restablecimiento, and Consejo de Estado Sala Cuarta synthesis — with a Panamá transfer-pricing trap, the 160%-vs-50%-vs-10% sanción math, and CPACA procedural-record discipline.

Bilingual ES/EN.

Who it is for

An advanced simulation for participants used to working with the main frameworks and trade-offs of the subject, designed for executive education and experienced professionals.

How a session runs

  1. The instructor creates a session from the Eureka dashboard and invites the participants.
  2. Participants play 4 rounds. In each one they submit their decisions and the simulation calculates the results.
  3. The simulation can be run in English, Español.
  4. The instructor follows each participant's progress and results from the dashboard, and uses the class results for the debrief.

Decisions participants make

The decisions participants make during the simulation:

  • Estrategia de Allanamiento (Art. 644 ET)
  • Método de Precios de Transferencia (Art. 260-3 ET)
  • Calidad de la Respuesta al RE (Art. 707 ET)
  • Estrategia post-LOR
  • Estudio TP Externo (Big-4, COP 280-340M)
  • Defensa de Motivación (CPACA Art. 137)
  • Medida Cautelar — Suspensión Provisional (CPACA Art. 230)
  • Pretensiones de la Demanda (CPACA Art. 138)
  • Profundidad probatoria — audiencia inicial CPACA Art. 180
  • Posición ante Consejo de Estado Sala Cuarta

What participants track

What participants follow on screen as the rounds go by:

  • Bitácora del Procedimiento
  • Exposición Sanción y VPN Litigio (COP M)
  • Probabilidades y Limpieza Expediente

Subjects covered

Designed for courses in Taxation.

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