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Member Articles


You’ve Been Asked to Serve as Executor, Now What?

Author: SCOTT G. HUSABY If you’ve been asked to serve as executor of the estate of a friend or family member, be sure you understand the responsibilities and potential risks before you agree. Keep in mind that you’r ...

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 ...

Social Security - Cross-Border Telework

On June 21, 2023, the Administrative Commission for the Coordination of Social Security Systems, pursuant to the EU Framework Agreement for cases of habitual cross-border telework, approved a new guidance note on cross-b ...

Coefficients for the Revaluation of Annual Remuneration

Ordinance No. 192/2023, of 7 July 2023, issued by the Minister of Finance and the Secretary of State for Social Security, determines the values of the coefficients to be used on the update of annual remunerations, to be ...

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