Colombia: : New tax rules on private equity distributions

• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 3, 2014, págs. 53-54
• Idioma: inglés
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• Resumen

  • The article reports on the regulations enacted by the Colombian government in 2013 to simplify legal framework for private equity and venture capital (PE/VC). Topics include introduction of a new investment funds category for real estate assets and the issuance of Decree 1848 of 2013 that changes tax withholding rules for PE/VC funds distribution. It also notes the government's effort to modify Decree 1848 to exempt PE/VC funds from withholding tax.