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...
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...
March 16th/2023. The President of the Republic of Colombia has clarified the existing legal doubts regarding inspection, surveillance and control of foreign non-profit entities with a permanent business in Colombia. By means of Decree 0326 of March 8, 2023, the...
March 6th/2023. The draft National Development Plan 2022-2026 presented by the Colombian National Government proposes in its article 113 to modify the current powers of the Communications Regulation Commission (CRC) to broaden its scope to companies and services that...
March 3rd/2023. On February 16, 2023, Decree 0227 of 2023 (the “Decree 0227”) was issued, by means of which “some of the presidential functions of a regulatory nature regarding residential public services are resumed and other provisions are...
Bogotá D.C., February 13th / 2023. The Significant Economic Presence (“SEP”) is a new tax-attraction rule under which non-resident individuals and foreign legal entities will be deemed income taxpayers over their Colombian source income derived from trading or...
