Sustainable Transformation of the Colombian Financial System: New Regulations on Comprehensive Environmental, Social, and Climate Risk Management External Circular 015 of 2025, issued on October 3 by the Colombian Financial Superintendency, marks a milestone in the...
Environmental legislation (Legal News eng)
Legal challenges and strategic pathways for biodiversity protection in Colombia: towards a green economic transition
By Daniel Peña Valenzuela, Partner Peña Mancero Abogados I. Introduction Colombia’s constitutional framework establishes the protection of biodiversity as a fundamental duty of the State and a right of all citizens (derecho fundamental y colectivo). As one of the most...
February Newsletter 2024
Tax treatment of foreign companies with significant economic presence – PES As of January 1, 2024, the provisions of Law 2277 of 2022, regulated by Decree 2039 of 2023, will be implemented with respect to non-residents with significant economic presence (PES) in...