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Member Articles


Digital Services Rendered From Outside Colombia Could Be Subject to Tax Obligations

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, rega ...

Superintendency of Companies Modified its Position with Regard to Crypto Assets

In official communication 100-237890 of December 14, 2020, the Superintendency of Companies changed its doctrinal position regarding the possibility of contributing crypto assets to a company and marketing them according ...

Digitization of the Colombian Financial Sector, an Approach to the Near Future

Author: Antonio Elcure, associate of the Banking, Finance & Capital Markets Practice Group . It is a fact more than proven that the access of people and companies to financial services brings benefits, not only to t ...

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