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 …