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 Beneficial Ownership Single Registry...
The Constitutional Court (C-443-21 Corte Constitucional) of Colombia has declared constitutional the Agreement between the Government of the Republic of Colombia and the Government of the French Republic to avoid double taxation and prevent tax evasion and avoidance...
