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...
Blockchain and E-Invoicing in Colombia
After several decades, the billing system has achieved stability as a tool of efficiency in the control and collection of taxes by the state, as a business tool regarding factoring, and there is even a better understanding of the Colombian Courts of how to collect...
Strengthening penalties for tax crimes in tax reform Law 2277 of 2022
The Constitutional Court issued strong support for the changes introduced by Law 2277 of 2022 regarding tax crimes. In its recent Ruling C-019 of 2024, the Court affirmed that the modifications made comply with the principles of "consecutivity and flexible identity...
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...
Legal Obligations 2024
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...