Decreto 1625 de 2016
El pasado 3 de noviembre de 2022, el Consejo de Estado declaró la nulidad del parágrafo 2 del artículo 1.6.1.6.3. del decreto 1625 de 2016, el cual disponía:
Our publications
Insights
Our publications
In this section you will find publications of technical and local normative updates as well as brochures, books and other documents published by Mazars Global.
Group publications
Transición de la virtualización de la justicia
Ley 2213 de 2022 por medio de la cual establece la vigencia permanente del Decreto 806 de 2020.
M&A
En este webinar abordamos la introducción al M&A (Fusiones y adquisiciones), Debida diligencia financiera e Introducción en valoración de empresas. Este evento fue liderado por nuestro Gerente de Asesoría Financiera, Juan Camilo Moreno.
Reforma Tributaria
En este webinar abordamos el análisis a profundidad del texto definitivo de La Reforma Tributaria que ha sido aprobada por el Gobierno en el 2022.
The tax treatment of irrevocable trusts according
Article published on December 30 in the newspaper “EL MUNDO”.
The principle of tax transparency
Article published on December 16 in the newspaper “EL MUNDO”.
Tax benefits and parafiscal benefits
Article published on September 2 in the newspaper “EL MUNDO”.
Presentation and Video of Sectorial Standard
We share a presentation made by attorney Eliseo Cuartas on the procedures for the proper and correct implementation of the Sectorial Standard NTS -TS 03, mandatory for tourism operators (diving centers, cycling tourism operators, ecotourism companies, among others) and travel agencies.
Legal and tax incentives for investment
Article published on December 20 in “bloombergtax.com”
Tax residency for foreigners in Colombia
Are you a foreigner with permanence or do you carry out transactions in Colombia?
Developing sustainable tax strategies
Developing sustainable tax strategies in the post-BEPS era
Colombian Holding Company Tax Regime
Article published on October 30th at “bloombergtax.com”
MinTrabajo guidelines for the dismissal
Recently, the Ministry of Labor issued internal circular No. 0049 of August 1, 2019, which establishes the criteria to be taken into account by the Labor and Social Security Inspectors to grant or deny the authorization of dismissal of workers who are in a condition of disability or manifest weakness for health reasons.
Responsibility of the input supplier
Article published on August 17 in the newspaper “EL MUNDO”.
Sanctions in consumer proceedings
Article published on April 27th in the newspaper “EL MUNDO”.
MinTrabajo guidelines for the dismissal
Recently, the Ministry of Labor issued internal circular No. 0049 of August 1, 2019, which establishes the criteria to be taken into account by the Labor and Social Security Inspectors to grant or deny the authorization of dismissal of workers who are in a condition of disability or manifest weakness for health reasons.
The commercial registry and companies
"The Commercial Register and Companies".
The companies benefiting from a spin-off may
"The beneficiary companies of a spin-off may compensate, in the proportion determined by the partners in the spin-off project, the excess of presumptive income over ordinary net income generated in the spin-off company."
Tax consolidation in business groups
Journal N. 62 of the Colombian Institute of Tax Law (2010)
Development and evolution of tax treatment
"Development and evolution of the tax treatment of in-kind contributions in Colombia."
Tax and Legal News
Publications of the most relevant regulatory changes, resolutions and judgments during the year in relation to tax, corporate, labor, transfer pricing and intellectual property issues.
Books
Annual reports & transparency reports
You will find here our annual reports and transparency reports.
- Creating Shared Value(s): Mazars publishes its 2017-2018 Annual Report
- Transformation: Mazars Group publishes its 2016-2017 Annual Report
- The modern firm: discerning, knowledge-intensive, agile, sustainable
- Creating Shared Value: Mazars Group publishes its 2014-2015 Annual Report
- 2013/2014 Group Annual Report: “Breaking New Ground” – Welcome to the 10th edition of the Mazars Group Annual Report
- 2012/2013 Annual Report: “Paving new ways together”
- Discover our 2011-2012 Annual Report, “Driving Progress Together”
- Mazars publishes the 2010-2011 edition of its Annual Report, including global consolidated accounts on the basis of IFRS
- Update of the 2009/2010 annual report following the annual Partners Conference in December 2010
- Mazars publishes its global consolidated accounts: please find the latest version of our annual report (2009/2010)
- Second update of the 2008/2009 Annual Report following the merger with the American audit firm Weiser, in March 2010
- Update of the 2008 / 2009 annual report following the annual Partners Conference in December 2009
- Mazars publishes its’ global consolidated accounts: discover the very latest version of their annual report (2008/2009)
- Mazars' Annual Report 2006-2007
- Transparency: Mazars publishes its Annual Report 2007/2008