Colombian law requires income taxpayers to file an informative return and supporting transfer pricing documentation in certain circumstances.

El pasado 20 de diciembre de 2017 el Ministerio de Hacienda y Crédito Público emitió el Decreto 2150, mediante el cual se regulan:

Congress Act 1328-2009, has authorized settlements of local taxes controversies, e.g., industry and commerce tax, property tax, registration tax, including any disputed penalties and interests.

En el mes de enero de este año, se divulgó el informe final de la Comisión de Expertos para la Equidad y la Competitividad Tributaria.

As exigências de compliance visando a transparência estão aumentando globalmente, e a publicação dos registros de beneficiários finais (UBOs) é uma das medidas que está se tornando mais comum.

Los requisitos de cumplimiento en torno a la transparencia son cada vez más frecuentes a nivel global, y los registros públicos del beneficiario final (UBO) son uno de los aspectos cada vez más comunes.

El Salvador is not a country to overlook as a business jurisdiction. A country of just 6.5 million people has a positive business relationship with the United States, hosting giant companies such as FedEx and General Motors.

El Ministerio del Trabajo de Colombia el 29 de abril de 2024, expidió el Decreto 533 de 2024 por medio del cual sustituyó la Sección 10 del Capítulo 1 del Título 6 de la Parte 2 del Libro 2 ...

Starting a business in, or expanding it to Colombia is an attractive option in Latin America, but it is important to understand the challenges.

When a company decides to move their business into a new market and to open up a new office in a new country, one of the first things to be considered is the country's tax system.

The Constitutional Court held that the 25% labor income exemption established by Article 206 (10) also applies to the computation of the income tax under the alternate, so-called IMAN and IMAS methods.

Since the execution of the income tax treaty with Spain that entered into force on October 2008, the first of its kind in the Country, Colombia has executed similar treaties, not yet in force, with Chile on April 2007, Switzerland on October 2007, Canada on November 2008, and with Mexico on August 2009.

Las políticas adoptadas deben aplicarse de manera inmediata a los procesos administrativos que se encuentren en curso.

The Transfer Pricing (TP) regime is aligned with the international standards established by Action 13 of the BEPS OECD / G20 project,

哥伦比亚是拉丁美洲非常具有吸引力的国际贸易和外国投资目的地，为投资者提供了大量机会。

On December 29, 2016, Congress approved Law 1819 of 2016, by which a structural tax reform is adopted, the mechanisms to combat tax evasion and tax avoidance are strengthened...

REYES ABOGADOS ASOCIADOS S.A., se complace en presentar a sus clientes y amigos, a título de guía básica y sin referencia a ningún caso específico, el Tomo I del Memorando...

One of the motivations of the last Tax Reform -Law 1819 of 2016- was to modernize the Colombian tax system with the objective of making it simpler, progressive and more equitable.