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Each week we search for and select the most relevant news to share with you in this newsletter.
We hope you find it practical and useful.
| | | Bulletin | By: Gabriela Pinto
Lawyer - Commercial and Corporate Law |
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Tax losses compensation in corporate merger processes is constitutional | Through communication No. 30, the Constitutional Court announced the main reasons and the decision contained in Sentence C-322 of 2022, by which of which, for not violating the principles of justice and tax equity, the following part of Article 47 of the Tax Statute, regarding the compensation of tax losses in the merger processes of companies was declared constitutional: “The absorbing or resulting company of a merger process, may compensate with the ordinary net income obtained, the tax losses suffered by the merged companies, up to a limit equivalent to the percentage of participation of the assets of the merged companies within the assets of the absorbing or resulting company". | View more  |
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The ANE declares new Strategic Mining Reserve Areas in Colombia | By means of Resolution 76 of 2022, the National Mining Agency ("ANM"- Acronym in spanish) delimited and declared new strategic mining areas in three municipalities of the Department of Antioquia, for the exploration and exploitation of gold (Au), copper (Cu) and its associates, derivatives or concentrates, for a term of ten years. | | View more |
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