Desde hace varios meses, tanto los titulares de las cuentas de compensación como los Intermediarios del Mercado Cambiario (IMC) y otros obligados, estaban esperando una decisión por parte de la dirección de impuestos, referente a las modificaciones que haría la...
PM Legal News
Newsletter June
New customs statute With the execution of Decree 0659 of 2024, a new Customs Statute has entered into force. The new Decree seeks to streamline Colombia's international trade; will allow the National Tax and Customs Directorate (DIAN) to improve controls against...
Legal issues of M&A in the fintech sector
Introduction Mergers and acquisitions (M&A) play a significant role in the Fintech sector. The Fintech industry is known for its rapid innovation and disruption. Mergers and acquisitions allow companies to consolidate their market position by acquiring competitors...
Fortalecimiento de las penas a los delitos tributarios en la reforma tributaria Ley 2277 del 2022
La Corte Constitucional emitió un respaldo contundente a los cambios introducidos por la Ley 2277 de 2022 en materia de delitos fiscales. En su reciente Sentencia C-019 de 2024, la Corte afirmó que las modificaciones realizadas cumplen con los principios de...
Boletín Febrero
Tratamiento tributario compañías del exterior con presencia económica significativa – PES A partir del 1 de enero de 2024, se implementará lo establecido por la Ley 2277 de 2022 y reglamentado por el Decreto 2039 de 2023 con respecto a las personas no residentes con...
Cartilla Obligaciones Legales 2024 Peña Mancero Abogados
Legal protection for innovation strategies
Innovation is crucial for the long-term success and competitiveness of companies in the rapidly evolving business landscape. To foster innovation, companies employ various strategies and approaches. To protect your innovation, you can utilize various forms of intellectual property (IP) rights. The choice of which IP protection to pursue depends on the nature of your innovation and your business goals.
The Supreme Court of Justice unifies the requirements for electronic invoicing as a value title:
Decision STC11618 of the Civil Cassation Chamber of the Supreme Court of Justice (SCJ), issued on October 27, 2023, established unified criteria on the requirements necessary to consider an electronic invoice of sale (EIS) as a value title. These requirements are...
The Council of State clarifies the requirements for the application of the VAT exemption for services rendered in the country and used exclusively abroad
In order for exporters of services to benefit from the VAT exemption, they must comply with a number of requirements (section c of article 481 of the Tax Statute) among which are that the services are rendered from Colombia; that their use or exploitation is carried...
Ley 2300 de 2023
Por: María Fernanda González La ley 2300 de 2023 por medio de la cual se establecen medidas de protección al derecho a la intimidad de los consumidores, tales como canales, horario y periodicidad en que pueden ser contactados, fue promulgada el 10 de julio de 2023 y,...