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Lewin & Wills Abogados
 
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Calle 72,
No 4-03
Bogotá
Colombia
By Alfredo Lewin, Laureano Gomez, Adrian Rodriguez
For Colombian Tax purposes, the place of incorporation of a company and not the place of its effective management, will determine whether it is resident in Colombia or elsewhere.
By Andrés Medina
According to the most recent WTO figures, there are 174 Free Trade Agreements (FTAs) currently in force, part of a total of 297 regional trade agreements worldwide under the GATT MFN clause exception (Art. XIV GATT 1994).
In an effort to promote an increase in both domestic and foreign investment in 2005, Colombian Congress enacted the Investment Stability Act.
By Adrian Rodriguez
On December 29th, 2010 the 2011 Tax Reform Act No. 1430 was enacted, adopting material changes to the current Colombian tax framework.
By Andres Forero, Maria Carolina Durán, Santiago Ramos
Government regulated customs procedures of exports - new requirements were established for the Programs of Plan Vallejo of Raw materials; July 30 is the last day to present information on raw materials matters.
By Alfredo Lewin, Adrian Rodriguez
Unless otherwise provided, all Colombian and foreign entities subject to income tax in Colombia, including Colombian branches of foreign companies are subject to this 33 % rate.
By Alfredo Lewin
As of January 1st, 2008, the general statutory corporate income tax rate is 33 %. Unless otherwise provided, all Colombian and foreign entities subject to income tax in Colombia, including Colombian branches of foreign companies are subject to this 33% rate.
By Adrian Rodriguez
As of January 1st, 2008, the general statutory corporate income tax rate is 33%. Unless otherwise provided, all Colombian and foreign entities subject to income tax in Colombia, including Colombian branches of foreign companies are subject to this 33% rate.
By Alfredo Lewin, Adrian Rodriguez
As of January 1st, 2008, the general statutory corporate income tax rate is 33%. Unless otherwise provided, all Colombian and foreign entities subject to income tax in Colombia, including Colombian branches of foreign companies are subject to this 33% rate.
By Adrian Rodriguez
On December 30th, 2009, the Colombian Congress enacted the first tax reform act since 2006 ("Tax Reform Act No. 1370-2009"), adopting: (a) a new 2011 net-worth tax payable in installments from 2011 through 2014; (b) changes in the fixed assets investments deduction affecting all income taxpayers, including Free Trade Zones’ income taxpayers eligible for the reduced 15% income tax rate; and (c) a clarification to the current rule deeming related party debt as equity.
By Andres Forero, Maria Carolina Durán
With this new edition, we continue with our compromise to contribute and support the economic recuperation and business development, growing in the legal services we render focused on Customs and International Trade.
By Diana Vaughan, Diego Vega
During the past years, cross border operations regarding mergers and spin offs between companies from around the world have increased considerably.
By Adrian Rodriguez, Marta Ramirez
Congress Act 1328-2009, has authorized settlements of local taxes controversies, e.g., industry and commerce tax, property tax, registration tax, including any disputed penalties and interests.
By Adrian Rodriguez
Since the execution of the income tax treaty with Spain that entered into force on October 2008, the first of its kind in the Country, Colombia has executed similar treaties, not yet in force, with Chile on April 2007, Switzerland on October 2007, Canada on November 2008, and with Mexico on August 2009.
By Juan Pablo Wills
Through law 1258 of December 2008 Congress made one of the most substantial reforms in colombian commercial law. It created a new and innovative legal figure known as the Simplified Corporation.