Colombian Wealth Tax Planning Opportunity Under the CAN Framework
By Catalina Jaramillo, Daniel Duque, and Andrés Hernández, Partners, and José Manuel García, Associate, Tax Practice, Brigard Urrutia In brief: In the increasingly complex arena of international taxation, one ruling by the Andean Court of Justice (TJCA) could significantly reshape how Colombia’s wealth tax (WT) applies to assets located in Bolivia, Ecuador, and Peru. For …
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Dispute Boards by another name? The integration and limitations of Amicable Composition in Colombian Infrastructure Concession Agreements (4G and 5G)
By Mónica Alejandra León* and Natalia Negret**, Associates, Litigation, Arbitration & Insolvency Practice, Brigard Urrutia Colombian Law regulating alternative dispute resolution (ADR) mechanisms currently lacks specific provisions for Dispute Boards (DBs). Colombian Law regulates ADRs, and their effects are either of a jurisdictional nature, in which case the decision-making authority exercises a jurisdictional function based …
Virtual Violence: Law, Technology and Protection of Adolescents in Cyberspace
A. Introduction A recent survey in India found that 60% of children in urban areas spend up to 3 hours daily on social media and gaming platforms.[1]
Why the MENA region is the best place globally for fintech startups to see success
Few would have predicted that one of the brightest stories in global fintech would come from the Middle East and North Africa, yet in less than a decade the region has turned into a centre of momentum.
Gifts and Dowry under the UAE law
In the UAE, family law is stipulated under three main regulations, namely, the Federal Decree Law No. 41 of 2024 on the Issuance on the Personal Status Law, governing Muslims across the country, the Federal Decree Law No. 41 of 2022, governing non-Muslims in the UAE, except in the emirate of Abu Dhabi, and the …
“NARCOTICS IS A DIRTY BUSINESS”
Legal consequences of drug trafficking in the UAE Drug trafficking refers to the international trade of drugs. It involves production, manufacture, packaging, transportation and regional distribution of drugs, sometimes carried out by organised criminal groups. The United Arab Emirates considers drug trafficking as a serious crime as it threatens public safety and morality. The country …
IS IT A MINERAL DEAL OR A DEAL ABOUT MORE THAN JUST MINERALS?
On 30 April 2025, the governments of Ukraine and the United States of America signed an agreement establishing the U.S.-Ukraine Reconstruction Investment Fund (the “Agreement” and the “Fund”, respectively), which Ukraine ratified on 8 May 2025. Also, on 23 May 2025, 2 other documents relating to the Fund were entered into, the text of which …
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Status of Responsibilities Map Pilot Program for Financial Investment Companies and Insurers
The financial regulators recently provided a preliminary consultation on the responsibilities map to 53 large financial investment companies and insurers (each with at least KRW 5 trillion in total assets or at least KRW 20 trillion in assets under management), following earlier consultations with 18 financial holding companies and banks, and announced the major deficiencies …
Amendment to E-Commerce Act Strengthening Regulations on Dark Patterns Took Effect
On February 14, 2025, an amendment to the Act on the Consumer Protection in Electronic Commerce (the “E-Commerce Act”), which strengthens regulations on dark patterns, went into effect, along with related amendments to the Enforcement Decree and Enforcement Rules of the E-Commerce Act (the “Enforcement Regulations”). In particular, the amended Enforcement Regulations (i) specify obligations …
Expected Changes to Corporate Governance Policies and Regulations Following Presidential Election
On June 4, 2025, Lee Jae-myung was inaugurated as the 21st President of the Republic of Korea. The new administration announced several pledges and policy statements during its presidential campaign, and on July 3, 2025, the National Assembly passed the proposed amendments to the Korean Commercial Code (the “KCC”), which provide for (i) a broadened …