Andres Cortes Hernandez International Partner / Head of Tax & Legal
- Lawyer, Universidad del Rosario
- Specialist in Tax Law, Universidad del Rosario.
- Master in Business Administration (MBA), INALDE Business School.
Andres is a Partner of Mazars' legal and tax services in Colombia having joined Mazars in 2019. Andres has more than 18 years of professional practice in consulting, litigation, local and international tax structuring, including mergers, acquisitions, reorganizations, partnerships, consortiums and structured finance,
Andres has experience in tax planning, international tax, customs, foreign exchange and corporate aspects in firms involved in projects in multiple sectors.
Andres is a postgraduate professor of tax regime at Universidad Javeriana, tax duties at Universidad de la Sabana and taxation of individuals at the Chamber of Commerce, lecturer in business forums and trainer for local courses.
Sectors of expertise:
- Financial (Banking and Insurance)
- Technology
- Real Estate Projects
- Oil & Gas
Languages:
- Spanish
- English
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Pages associated to Andres Cortes Hernandez
Services
- Tax
- Legal
- Estructuras corporativas
- Cumplimiento global
- Impuestos sobre la movilidad y el empleo a nivel mundial
- Créditos e incentivos fiscales globales
- Impuestos internacionales
- Impuesto sobre fusiones y adquisiciones
- Impuestos nacionales y domésticos
- El impuesto al cliente privado
- Cumplimiento de los impuestos
- Resolución de controversias fiscales
- Precios de transferencia
- IVA e impuestos indirectos
- Corporativo y comercial
- Secretariado corporativo
- Resolución de controversias
- Cumplimiento global
- Asesoría Laboral
- Derecho regulatorio
- Derecho transaccional
- Global Mobility
- Litigios y Resolución de Controversias
Insights
- Regulatory Decrees
- Ministry of Finance issued Decree 1652 of 2021
- Legislative Decree 551 of 2020 is no longer in effect.
- DIAN regulated the Sole Registry of Beneficial Owners - RUB.
- Preferential Tax Regimes
- The Agreement to avoid double taxation and prevent tax evasion and avoidance between Colombia and France entered into force
- DIAN - supporting document in acquisitions made to subjects not obliged to invoice
- Unification ruling 24420 of 2021
- New guidelines from the Ministry of Health
- Requirement of the vaccination scheme for workers in the productive sectors open to the public.
- Estudio de atribución de rentas
- Law 2173 of 2021: 2 trees for each employee. What is this provision?
- Mazars’s position about when should be generated the electronic payroll support related to employee social benefits?
- Isaac Law: learn about the new paid leave for the care of the childhood
- The DIAN defined the term "only" for those not responsible for the Consumption Tax
- Tax Agreements with Luxembourg and the Netherlands
- What new updates did the DIAN establish?
- Actualización del Registro Nacional de Bases de Datos para el año 2022
- Learn about the new Labor Disconnection Law
- Remote Work implementation conditions
- Resolution 85 of 2022 - Electronic Billing
- Decree 255 of 2021 - Personal data
- Accounting records for resident agents in Panama
- Regulation of the Registry of Beneficial Owners - RUB
- Decree 649 of 2022: Authorization of home-based work
- By means of law 2207 of 2022, the terms of response of public entities are modified
- Resolution 84 of 2022 UIAF
- Know what you need to do to be excluded from the Simple Regime
- Reforma tributaria 2022 - Análisis comparativo
- Webinar Mazars: Tax News - Proyecto de Reforma tributaria y sus implicaciones
- Capitalization of profits that do not constitute a taxable income or a capital gain
- The Tax Authority clarified its position regarding the registration in the RUT to declare bimonthly
- Know the latest pronouncement of the Tax Authority regarding the Registry of Beneficial Owners - RUB
- New Colombian visa regulations
- Tax News - Noticias de interés proferidas durante los últimos 2 meses
- Webinar - Análisis sobre el Texto definitivo de la Reforma Tributaria
- Transición de la virtualización de la justicia
- Consejo de Estado declaró la nulidad del parágrafo 2 del artículo 1.6.1.6.3. del decreto 1625 de 2016
- Nuevas tasas para registro de marca para jóvenes entre los 18 y 28 años
- La DIAN fija el valor de la UVT para el 2023 en $42.412
- Constitutional Court recognizes the right to parental leave for same - sex adopting couples
- Labor Ministry rescinds circulars issued during Covid-19 pandemic
- Due Diligence for Beneficial Ownership Determination
- Electronic Notification of Judgments in CPACA
- General Competition Regime
- Cambios en el IBC de los trabajadores independientes con la Reforma Tributaria
- Tax Reform 2022 - Analysis Comparative
- Regulatory decrees and other provisions for fiscal year 2023
- Labor news for the beginning of 2023
- Impact of the increase in the Minimum Wage and Transportation Allowance on labor costs
- Corporate Compliance 2023
- Tax Compliance 2023
- Deadline for the payment of Unemployment Aid in 2023
- General Ruling on the Simple Taxation Regime on Law 2277 of 2022
- Las instrucciones para la elaboración del Programa de Transparencia y Ética empresarial para las Entidades Sin Ánimo de Lucro ESAL
- the instructions for the preparation and presentation of the Transparency and Business Ethics Program for ESAL.
- Changes to the special tax regime, due to the tax reform Law 2277 of 2022
- ¿Qué ha dicho la Supersociedades sobre el Análisis de Cumplimiento de la Hipótesis de Negocio en Marcha?
- Webinar: Entrada en vigencia del CDI (Convenio para evitar la doble imposición) Francia - Colombia
- Obligaciones Corporativas, Tributarias y Laborales 2023
- Deadline for annual registration of self-assessments of Minimum Standards and the OSHMS improvement plans
- Requirements and procedures for accessing the transitional reduction of penalties before the UGPP
- Changes to self-withholding and withholding tax rates for income tax
- Withholding tax rates on dividends
- Adición al Concepto General sobre el impuesto nacional a productos plásticos de un solo uso
- Tax obligations to be met by the year 2023 for individuals
- Agreement 069 of 2022 - Is adopted in the Special District of Science, Technology and Innovation of Medellin.
- Addition to the General Concept on the national tax on single-use plastic products used to wrap, pack or package goods
- The Dian establishes an addition to the General Concept No. 1328 of 2023 on tax and customs procedures.
- Tax obligations to be fulfilled by 2023
- Corporate insolvency law for MSMEs
- Importance of registering the situation of control
- Corporate insolvency: regulatory regime
- Ruling on Healthy Taxes
- ABC of the executive collection of an electronic invoice
- Constitutional Court reduces the number of weeks of contributions required for women to qualify for old age pensions
- Guidelines for the issuance of Certificates of Tradition and Freedom, of NonOwnership and Consultation of Owners' Indexes
- Responsibility of the statutory auditor related to electronic information
- Changes in dividend regulations
- Everything you need to know about the working day reduction
- Visión integral de las operaciones de endeudamiento llevadas a cabo con entidades no financieras del exterior”
- Jurisprudencia en Materia de Precios de Transferencia
- Sustainability Report
- Disclosure of Information on Social and Environmental Matters for Issuers
- Tax Compliance 2024
- Corporate Compliance 2024
- Impact of the increase in the Minimum Wage and Transportation Allowance on labor costs
- Taxpayers offering consulting and scientific services, with income over 12,000 UVT to the RST
- The filing dates of the Formal Transfer Pricing Duties for the year 2024 are unified
- Tax obligations to be fulfilled by 2024 - Individuals
- Compliance Legal Desafios y nuevas obligaciones para las empresas en Colombia
- Learn about the duty of registration of web pages in the commercial register
- Sociedades obligadas a implementar las Normas Corporativas Vinculantes en el tratamiento de datos personales
- Companies obliged to implement the Binding Corporate Rules in the processing of personal data
- Learn about Law 2300 of 2023 or the "Stop Scrubbing" Law
- Doing Business - Trends and Opportunities
- Doing Business - Description of Labor Obligations in Colombia
- Doing Business - Corporate Affairs
- Compromisos Corporativos, Tributarios y Laborales para el 2024
- All non-profit entities (ESAL) are required to implement a Corporate Transparency and Ethics Program (PTEE)