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Foreign Non-Profit entities – report to the superintendency of companies

Foreign Non-Profit entities – report to the superintendency of companies

July 14th/2023. Through Decree 326 of 2023, the President of the Republic delegated to the Superintendence of Companies the functions of inspection, surveillance and control of the foreign non-profit entities with a permanent business in Colombia. Pursuant to such...
Digital services rendered from outside Colombia could be subject to tax obligations

Digital services rendered from outside Colombia could be subject to tax obligations

July 14th/2023. The Colombian Ministry of Finance and Public Credit published for comments a draft Decree regulating the taxation of significant economic presence (per its Spanish acronym, “PES”) in Colombia, and in particular, regarding the application of Colombian...