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Cuberos Cortés Gutiérrez

When a capitalization is carried out in a company, it is usual for the issued shares to be for a value greater than the nominal value; this difference between the price and the nominal value is what is called the share placement premium. MORE

On August 3, 2022, the Ministry of Labor issued Resolution 3192 of 2022, which regulated the deadlines and methodology for the preparation of public policy for the promotion and implementation of teleworking, under the terms of Law 1221 of 2008. MORE

Bearing in mind that the new national government will take office on August 7, 2022, it is important to identify the proposals that have been put forward for a Structural Tax Reform without Privileges, which satisfies the constitutional principles of fairness, progressiveness and efficiency. MORE

Bearing in mind that the new national government will take office on August 7, 2022, it is important to identify the proposals that have been put forward for a Structural Tax Reform without Privileges, which satisfies the constitutional principles of fairness, progressivity and efficiency. MORE

The pandemic associated with the COVID 19 virus has been one of the greatest challenges that States have had to face - Colombia was no exception, and in order to continue the provision of the public service of justice, on June 4, 2020, the National Government, through the Ministry of Justice and Law, issued Legislative Decree number 806 of 2020. MORE

The concept of Final Beneficiary or Effective Beneficiary has become, over the years, a highly relevant issue for tax administrations, and through Law 2155 of 2021 and subsequent Resolutions issued by the DIAN, the regulation on the concept of Final Beneficiary and its Registration before the control entities was established. MORE