Publications

Publications

02/Feb/2017

Important Changes: Tax Withholding on Interest Payment to Foreign Creditors

In this issue, Colombian_Tax_Flash® informs about an important Tax Administration’s interpretation regarding the applicable withholding tax for certain interest payments to foreign creditors. The Tax Administration (DIAN) modified its position by means of Ruling No. 32227 of 2016. According to DIAN’s new position, interest payments from bonds and other debt securities issued by a Colombian […]

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31/Jan/2017

2016 Tax Reform Act

In this issue, Colombian_Tax_Flash® provides a summary of the main (not all) changes introduced to the Colombian tax system by the 2016 Tax Reform View More

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01/Mar/2016

Experts Commission’s Proposed Overhaul of Colombian Corporate Income Taxation

In this issue, Colombian_Tax_Flash® provides a summary of the recent and main four (not all) recommendations in the area of corporate income taxation, from the Government appointed Tax Experts Commission for a core tax reform in Colombia. These recommendations come in a year in which the Government has already announced an upcoming tax reform, in […]

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01/Mar/2016

Experts Commission’s Proposed Overhaul of Colombian Corporate Income Taxation

In this issue, Colombian_Tax_Flash® provides a summary of the recent and main four (not all) recommendations in the area of corporate income taxation, from the Government appointed Tax Experts Commission for a core tax reform in Colombia. These recommendations come in a year in which the Government has already announced an upcoming tax reform, in […]

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01/Feb/2016

Withholding Taxes and Permanent Establishment Regulation in Colombia, in the Context of Attribution of Profits

In this issue, Colombian_Tax_Flash® comments on the general impact of Colombian withholding taxes on Permanent Establishments, in connection to a general ruling1 issued by the Colombian Tax Authorities taking the position that withholding taxes apply on internal dealings related with the attribution of profits to Permanent Establishments under domestic regulation. View More

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01/Feb/2016

Withholding Taxes and Permanent Establishment Regulation in Colombia, in the Context of Attribution of Profits

In this issue, Colombian_Tax_Flash® comments on the general impact of Colombian withholding taxes on Permanent Establishments, in connection to a general ruling1 issued by the Colombian Tax Authorities taking the position that withholding taxes apply on internal dealings related with the attribution of profits to Permanent Establishments under domestic regulation. View more

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24/Mar/2015

Managing Corporate taxation in Latin American Countries

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28/Dec/2014

2014 Tax Reform Act approved

On December 15th, 2014, the Colombian Congress enacted the 2014 Tax Reform Act (“2014 TRA”) that entered into force on December 23rd, 2014. In this issue, Colombian_Tax_Flash® brings our readership a summary of the main changes that this reform brings regarding the following issues: (1) Wealth Tax; (2) Equality (Income-Based) Tax – CREE; (3) Income […]

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21/Oct/2014

2014 Tax Reform Bill introduced in Congress

On October 3, 2014, the Colombian Government introduced in Congress the 2014 Tax Reform Bill 134/14 (“2014 Tax Reform Bill”), proposing material changes to already existing taxes, introducing new taxes and proposing a criminal punishment for the non-disclosure of assets held by taxpayers. The Colombian Congress is currently considering this Tax Bill and faces the […]

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24/May/2014

Third Latin American Day International Tax Program Seminar at NYU

The 3rd Latin American Day is an all-day event scheduled to run from 8:15 am through 5:00 pm, to be held at NYU Greenberg Lounge (Vanderbilt Hall) on October 2, 2014, hosted by the New York University School of Law International Tax Program with the support of the ITP Practice Council. The Seminar will focus […]

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09/Oct/2013

“Tax Havens” List Released

By: Adrian Rodriguez, Partner, arodriguez@lewinywills.com On October 7, 2013, the Colombian Government issued the long awaited list of 44 jurisdictions that for Colombian tax purposes are deemed as “tax havens” (Decree 2193 – 2013). Note that after much speculation about its inclusion, Panama was temporarily excluded from the list on the grounds of the current […]

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