PM Legal News
Enajenación indirecta de acciones en Colombia, en vía de reglamentación
El Ministerio de Hacienda ha circulado un proyecto de decreto que reglamenta el artículo 90-3 del Estatuto Tributario (“ET”), que grabó con el impuesto sobre la renta y complementarios la enajenación indirecta de acciones en sociedades, derechos o activos ubicados en...
Trademark Infringement in the Digital Ecosystem
By Daniel Peña Valenzuela INTRODUCTION The trademarks identifying goods and services are the industrial property right most akin to marketing and advertising strategies. Digital marketing has become the new frontier of promotion and the acquisition of new clients. The...
The new Simplified Tax Regime (STR) in Colombia – 2019
A complex tax filing system, the number of taxes imposed on business entities in Colombia and the difficulties in navigating the tax authority’s – DIAN – regulation, are some of the reasons why Colombia has a very high number of informal businesses who prefer to work...
How to succeed with Temporary Import to Colombia through leasing?
This article presents the possibilities and strategies available under Colombian law for the import of equipment. For the purposes of our analysis, we shall take as example the import of equipment aimed at providing a temporary power plant in Colombia (the “Project”)....