Bogota
Colombia: Constitutional Court declares articles 66, 67 and 68 of Law No 2195/2022 unconstitutional
On March 27th Colombia’s Constitutional Court issued a press release, in connection with the D-14851 process, declaring the unconstitutionality of articles 66 (incentives relating to leniency programs) and 67 and 68 (new sanctioning…
Key differences between traditional M&As and venture capital
Contracts for mergers and acquisitions mainly look to spread the risk between the buyer and seller and to regulate shareholder relations within the company. The same occurs with venture capital, but the differences between traditional and venture…
Labor law and outsourcing: increased restrictions on this means of hiring personnel
Regulations governing outsourcing in several countries in Latin America are hindering the use of this strategic option for companies in certain areas of business.
Freight rail projects in Colombia: Here are the risk allocation principles
In recent years rail projects in Colombia have received a boost, in an attempt to reduce costs and times in logistics chains, among other benefits brought by a reactivation of the sector. This led to new legislation on a range of topics. In this…
Evolution of non-traditional project finance in Latin America
In recent years, project finance has gained in importance for funding private projects across a range of industries in Latin America. Due to presenting a number of advantages in its structure, this new mechanism has replaced typical corporate…
Latin America Viewpoints - October 2022
Colombia: 2022 tax reform bill
On 8 August 2022, a bill was submitted to the Congress of the Republic for the adoption of a tax reform in Colombia. The new government proposes a set of measures that aim to redistribute wealth by increasing the tax burden on those with the…
Latin American Viewpoints - July 2022
The complex structuring of credit transactions with cryptocurrencies in Colombia
Virtual currencies or cryptocurrencies are not yet regulated in Colombia. This raises myriad questions when studying the possibility of structuring a credit agreement with cryptocurrencies in Colombia. In this article, we discuss the key issues to…
Sanctions for anti-competitive practices in comparative law: the experience of Latin America, the European Union, the United States and Australia
The entry into force in Colombia of Act 2195 of 2022 has given rise to the need to analyze how the changes made to the sanctions for violations of the antitrust rules compare to those that exist in other jurisdictions. This article will examine the…
Investment arbitration in Latin America: figures and trends in Chile, Colombia, Mexico and Perú
The growth of investment arbitration in the region is explained by the political and economic climate. In this article we look at the case statistics in each country, along with the outlook for the near future.
Currency fluctuations and their impact on corporate taxation in Latin America, a key issue for investment in the region
In a region long known for volatility in exchange rates, whether or not tax accounting can be kept in foreign currency and how exchange differences are treated for tax purposes are crucial matters for multinationals operating all over the continent…