Publications - Tax
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document we highlight the main obligations to be taken into account in the second half of 2025.
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document we highlight the main obligations to be taken into account in the first half of 2025.
In Colombia, companies must comply with certain corporate, tax, and labor obligations throughout the year. This document highlights the main obligations to consider during the second semester of 2024.
During 2022, the shock of the pandemic began to recede. Following a period in which Latin American governments focused on the delicate balance required to address the sectors hit the hardest by the health crisis without sacrificing fiscal discipline…
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…
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…
After 2020 when Latin American governments, like the rest of the world, focused on tackling the health crisis and economically shoring up the sectors that were hardest hit by the necessary business restrictions, 2021 presented an opportunity to…
Software as a Service or SaaS, which allows remote technological support to be offered across borders, raises various questions in tax matters in an interconnected world. In this article, Garrigues tax experts analyze the tax treatment of SaaS in…
In this article we describe the factors determining the tax residence of individuals and legal entities or the existence of permanent establishments in the main Latin American countries, and in Spain and Portugal, along with the interpretation…
We are pleased to share our first issue of 'Latin American Viewpoints'. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of…