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The Impact of Colombia’s Tax Reform: Key Protections for Foreign Investors
23 November 2022
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Colombia’s first left-wing government has enacted a new tax bill, with the main provisions entering into force as early as 1 January 2023. The bill will have significant consequences for Colombian companies and foreign investors operating in the country, particularly in the oil & gas and mining industries.
Companies affected by the tax bill may nevertheless benefit from legal protections under Colombian or international law that could mitigate elements of the tax-reform bill or future reforms from the Colombian government.
Investors in Colombia should consider taking concrete action now to account for the effects of the tax reform and protect themselves against any future unlawful interference with their investments.
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Mark W. Friedman
Dietmar W. Prager
Ina C. Popova
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