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...
tax and exchange
Obligation to enter data in the Beneficial Ownership Single Registry “RUB”
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 (hereinafter "RUB") was...
The Constitutional Court 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
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...
Social investment law, law 2155 of 2021
SOCIAL INVESTMENT LAW
LAW 2155 OF 2021