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    • Ley Aduanera
    • III CONTRIBUCIONES, CUOTAS COMPENSATORIAS Y DEMÁS REGULACIONES Y RESTRICCIONES NO ARANCELARIAS AL COMERCIO EXTERIOR
    • III BASE GRAVABLE
    • I DEL IMPUESTO GENERAL DE IMPORTACIÓN
  • ARTICLE 68: BOND BETWEEN PEOPLE

    It is considered that there is a bond between people for the purposes of this Law, in the following cases:

  • If one of them occupies management or responsibility positions in one company of the other.
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  • If they are legally recognized as associated in business. (RLA: Art. 124)
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  • If they have a boss-worker relationship.
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  • If a person has directly or indirectly the ownership, control or possession of 5% or more of the shares, social shares, contributions or securities in circulation and entitled to vote in both.
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  • If one of them directly or indirectly controls the other.
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  • If both people are directly or indirectly controlled by a third person.
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  • If together they directly or indirectly control a third person.
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  • If they are from the same family. (RLA: Art. 125)
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  • Regulations of Value Added Tax Law
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