In this multi-jurisdictional guide, explore key issues in tax formats regarding the types of taxes imposed, allowed deductions, tax rates and withholdings, residency rules, tax compliance and tax treaties across a range of jurisdictions.
This comprehensive guide provides an overview of several topics of interest including national/state restrictions imposed on ownership of real estate, the taxes that are levied in each jurisdiction, and reporting requirements globally. This guide is part of the Lex Mundi Global Practice Guide Series which features substantive overviews of laws, practice areas, and legal and business issues in jurisdictions around the globe.
This resource provides an overview of basic aspects of Colombian law.
This Quick Overview addresses the legal adversities and the impacts faced by the supermarket industry under Brazilian legislation that should be carefully analyzed not only by foreign investors, but also by domestic investors on a daily basis.
This Quick Overview provides an overview of the most recent developments in Colombian legislation regarding the emergence of financial services through virtual platforms under the technique known as fintech, especially the regulation on crowdfunding.
This resource brings a list with the top ten considerations related to Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) compliance program for Colombia.
This guide provides an overview of the important issues involved in the financing of real estate projects, including such topics as the method for creating a security interest or lien on real property, interest rate limitations, and licensing requirements for lenders in each jurisdiction.
What legislation is applicable to insolvencies and reorganisations? What criteria are applied in your country to determine if a debtor is insolvent?
As a general rule, no minimum corporate capital is legally required for a limited liability company. It is usually suggested that the amount of the corporate capital be consistent with the initial operational needs of the company. In the event that a higher amount is needed afterwards, the partners may increase the corporate capital amount at any time, provided that the initial corporate capital has been fully paid-in. This article discusses liability, obligations, and other legal issues associated with partners’ capital, in accordance with Brazilian laws.
This primer describes the procedures for the elimination of double taxation in 25 countries.