Boletines 2017
Boletines 2017
Breaking the paradigm of the untaxed dividend
Non-face-to-face meetings: Legal effectiveness of minutes
In Official Letter 220-250968 of December 23, 2016, the Superintendence of Companies reminded that technological means such as telephone calls, fax, telephone, teleconference, video conference, internet, virtual conference or via "chat" and all those means within the reach of the associates are suitable for holding non face-to-face meetings. The Superintendence of Corporations reminded that, as long as it can be proved, there will be a meeting of the board of partners, of the general assembly of shareholders or of the board of directors when by any means all the partners or members can deliberate and decide by simultaneous or successive communication. In the latter case, the succession of communications must occur immediately according to the means used.
Challenges of indirect taxation in the digital economy.
Registration of investment outside the legal term of assets
REGISTRATION OF INVESTMENT OUTSIDE THE LEGAL TERM OF ASSETS SUBJECT TO COMPLEMENTARY TAX NORMALIZATION TAX
Portfolio investment dividends regime
Extension to the implementation of the Occupational Health and Safety Management System
Extension to the implementation of the Occupational Health and Safety Management System and other modifications.
Auditing processes before the UGPP
Ignacio Sanín Bernal & Cía Abogados is pleased to share with you the presentation given by Dr. María Del Mar Arciniegas, lawyer of this firm, on "Audit processes before the Pension and Parafiscal Management Unit (UGPP)", before the Tax Studies Group (GET) of the Cali Chamber of Commerce.
Extinctive prescription of ownership of shares for non-exercise of rights
On January 2, 2017, the Superintendence of Companies issued Official Letter No. 220-000116, by which it reiterates its position regarding the legal feasibility of extinguishing the ownership rights of the shares of a company, in which the holder of these shares has ceased to exercise its rights during the period of time required for the extinctive prescription of the right of ownership to operate.
Balancing professional secrecy and the duty to report acts of corruption
Last July 20, 2017, the Attorney General of the Nation, Néstor Humberto Martínez, presented before the Congress of the Republic, Bill No. 05 of 2017, by means of which "measures are adopted in criminal matters against corruption".
