By: Juan Simon Larrea & Javier Moya With the issuance of Law 2155 of September 14, 2021 “Social Investment Law”, articles 631-5 and 631-6 of the Tax Statute (hereinafter “ET”) were modified and the Single Registry of Final Beneficiaries...
Peña Mancero Abogados info@pmabogados.co Through External Circular 100-000011 of August 9, 2021, which will come into force as of January 1, 2022, the Colombian Superintendency of Corporations comprehensively modified External Circular 100-000003 of July 26, 2016,...
Since 1999, Colombia adopted the United Nations (UNCITRAL) model to regulate Electronic Commerce. In 1999, the strength of digitality in society, in the economy and in the transformation of the State was barely discernible. For the law, achieving an interaction with...
The National Tax and Customs Office- DIAN issued Resolution 0070 dated November 3, 2016 whereby all individuals holding digital signatures must migrate to the new Instrument of Electronic Signature, henceforth -IFE- (Instrumento de Firma Electrónica) that will work...
By Gabriela Mancero and Felipe Gómez In order to combat transnational corruption, the Government recently passed Law 1778 of February 2, 2016, which establishes a punitive administrative regime for natural and legal persons participating in the conduct of...
