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Through Sentence C-318 of 2023, the Colombian Constitutional Court declared as unconstitutional, due to vagueness, the expression "resolution of corporate disputes" contained in item 5º, literal b) of Article 24 of the General Code of Procedure.
Taxpayers who engaged in transactions with related parties located abroad and free trade zones during the year 2022 are obligated to comply with the transfer pricing regime.
This law, known as the "Stop Harassing" law, aims to protect the privacy rights of consumers by establishing channels, hours, and frequency for contacting them for debt collection purposes.
The Superintendence of Companies has issued the new Practical Guide for the completion of the form called “Report 58 – Compliance Officers”.
