Nov 29, 2024 | Corporate Law, tax and exchange
By means of official letter 115 – 077651 dated April 10, 2024, the Superintendence of Corporations explained how to convert into shares the value of the contributions in kind for the incorporation of new companies. For instance, the shareholders of the company...
Apr 30, 2024 | IT & Telecommunications, tax and exchange
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...
Sep 20, 2023 | Corporate Law, International Contracting, tax and exchange
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...
Oct 14, 2022 | Corporate Law, tax and exchange
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...
Dec 21, 2021 | tax and exchange
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...