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Member Articles


General Communiqué on Collection Serial B No. 18

Author: Canan Doksat Introduction In order to determine the procedures and principles regarding the implementation of certain articles of the Misdemeanor Law No. 5326 (“Law”), which is the general procedural law fo ...

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 ...

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