Concise analyses of international taxation, new regulations and wealth structuring, alongside the events where we meet.
The measure affects the calculation of time limits in proceedings before ten DIAN regional offices, including those relating to tax, customs and foreign exchange obligations. However, as a general rule, it does not alter the deadlines established for complying with those obligations.
A comprehensive analysis of how Article 10 of the Colombian Tax Statute determines tax residency through objective physical presence and economic ties, operating with marked operational autonomy from immigration or civil status.
An in-depth analysis of Colombia's Wealth Tax under Law 2277 of 2022, its progressive rates, and its complete legal separation from the presumptive income mechanism.
Decree 1044 of 2026 eliminates the deadlines for registering certain changes and cancellations of international investments, covering both foreign investment in Colombia and Colombian investment abroad, and expressly incorporates the principle of favorability with respect to ongoing administrative exchange control sanction proceedings.
An in-depth analysis of HMRC's transitional approach for GloBE Information Return (GIR) filing and the critical role of the Overseas Return Notification (ORN).
An in-depth analysis of HMRC's updates to employment-related securities (ERS), the legacy of the Finance Act 2014, and the simplification of the notification regime for EMI schemes.
An in-depth analysis of how the MAC Convention and Colombia's tax residency rules redefine the auditing of assets held in Peru under CAN Decision 578.
An in-depth analysis of the tax neutrality regime in Colombia, highlighting the landmark October 2023 Council of State ruling on the transfer of asset holding periods and the distinction between acquisitive and reorganizational transactions.
Adhering to Argentina's new Asset Regularization Regime reactivates tax residency for former residents starting in the 2024 tax period, exposing their global wealth to the worldwide income principle.
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Technical, regulatory and wealth-structuring analysis for professionals and decision-makers operating across multiple jurisdictions.
