Colombia
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 article we describe the characteristics of the contractual risk policy for freight rail projects and their distribution. We also provide an overview of the rail projects currently in progress.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 finance. In this article, we discuss the evolution of non-traditional project finance in Chile, Colombia, Mexico and Peru.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 greatest taxpaying capacity.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 bear in mind on this subject.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 cases of Colombia, Chile, Mexico, Peru, the European Union, the United States and Australia, with respect to the different methodologies used to calculate the basic amounts of fines for anti-competitive practices, as well as the multiple elements that are taken into account when determining the appropriate amount of the fine.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. In this article, we discuss the rules in place in Mexico, Peru, Chile, Colombia and Uruguay.