POSSIBLE INCREASE TO THE NOMINAL INCOME TAX RATES FOR INDIVIDUALS

INTRODUCTION OF NEW FORMAL REQUIREMENTS TO JOINT VENTURE AGREEMENTS

CHANGES IN THE COMPUTATION OF INCOME, COSTS AND EXPENSES OBTAINED THROUGH TRUSTS

PREFERENTIAL TAX RATE OF 9% FOR INCOME OBTAINED BY HOTELS AND ENTITIES BENEFITING FROM LAW 1429, 2010 —LAW FOR EMPLOYMENT CREATION AND FORMALIZATION

MODIFICATION TO ADJUSTMENTS FOR CHANGES IN EXCHANGE RATES

TAX REFORM BILL SEEKS TO INCREASE THE INCOME TAX IN FREE TRADE ZONES (FTZ)

THE TAX REFORM BILL INCLUDES INTERNATIONAL ACCOUNTING STANDARDS FOR COMPUTING THE INCOME TAX ON CONCESSION CONTRACTS OR PUBLIC PRIVATE PARTNERSHIPS (PPP)

NO CHANGES ARE PROPOSED FOR LONG-TERM CAPITAL GAINS TAX

THE INCOME TAX FOR EQUALITY —CREE TAX— IS REPEALED AND THE CORPORATE INCOME TAX RATE IS MODIFIED INCLUDING A TEMPORARY SURCHARGE

DISTRIBUTION OF DIVIDENDS WILL BE TAXED IN ALL CASES

TAX ACCOUNTING WILL BE BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) STARTING TAXABLE YEAR 2017

Fundamental Tax Reform

RULING OF THE SUPREME COURT ON ADMINISTRATIVE MATTERS

DIAN REVENUE RULING

DECREE OF THE MINISTRY OF COMMERCE, INDUSTRY AND TOURISM

DIAN REVENUE RULING

DIAN REVENUE RULING

EXTERNAL RESOLUTION OF THE COLOMBIAN CENTRAL BANK

DIAN REVENUE RULING

DIAN PRESS RELEASE

DIAN REVENUE RULING

RESOLUTION OF THE MINISTRY OF TRADE, INDUSTRY AND TOURISM

COLOMBIA, ARGENTINA, BRAZIL, CHILE, ECUADOR, PARAGUAY, PERU AND URUGUAY

BOLIVIA, COLOMBIA, ECUADOR AND PERU

BOLIVIA, COLOMBIA, ECUADOR AND PERU

BOLIVIA, COLOMBIA, ECUADOR AND PERU

RULING OF THE SUPREME COURT ON ADMINISTRATIVE MATTERS

DIAN REVENUE RULING

DIAN REVENUE RULING

DIAN REVENUE RULING