Andres Cortes Hernandez International Partner / Head of Tax & Legal
- Lawyer, Universidad del Rosario
- Specialist in Tax Law, Universidad del Rosario.
- Master in Business Administration (MBA), INALDE Business School.
Andres joined Forvis Mazars in 2019, he has more than 20 years of experience in legal and tax services, in areas such as consulting, corporate and tax structuring and planning (local and international), as well as tax litigation.
He has extensive knowledge in tax planning, local taxation, international tax law, corporate, labor, customs and exchange law, which has allowed him to participate in different projects of mergers and acquisitions, reorganizations, joint ventures, associative contracts, including structured financing, in all sectors of the economy.
Andres is a lecturer in postgraduate and continuing education programmes at the Universidad Javeriana, Universidad de los Andes, Universidad de la Sabana and different chambers of commerce, as well as a speaker at business forums and trainer for local courses.
Sectors of expertise:
- Financial (Banking and Insurance)
- Technology
- Real Estate Projects
- Oil & Gas
Languages:
- Spanish
- English
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Pages associated to Andres Cortes Hernandez
Services
- Tax
- IVA e impuestos indirectos
- Impuesto sobre fusiones y adquisiciones
- Impuestos internacionales
- Créditos e incentivos fiscales globales
- Impuestos sobre la movilidad y el empleo a nivel mundial
- Precios de transferencia
- Cumplimiento de los impuestos
- El impuesto al cliente privado
- Estructuras corporativas
- Impuestos nacionales y domésticos
- Cumplimiento global
- Corporate & commercial
- Corporate secretarial
- Transaction support
- Legal compliance
- Global compliance
- Legal
Insights
- Tax News - Noticias de interés proferidas durante los últimos 2 meses
- Webinar - Análisis sobre el Texto definitivo de la Reforma Tributaria
- Corporate Compliance 2023
- ¿Qué ha dicho la Supersociedades sobre el Análisis de Cumplimiento de la Hipótesis de Negocio en Marcha?
- Webinar: Entrada en vigencia del CDI (Convenio para evitar la doble imposición) Francia - Colombia
- Obligaciones Corporativas, Tributarias y Laborales 2023
- Visión integral de las operaciones de endeudamiento llevadas a cabo con entidades no financieras del exterior”
- Jurisprudencia en Materia de Precios de Transferencia
- Compliance Legal Desafios y nuevas obligaciones para las empresas en Colombia
- Compromisos Corporativos, Tributarios y Laborales para el 2024
- Regulatory Decrees
- Ministry of Finance issued Decree 1652 of 2021
- Legislative Decree 551 of 2020 is no longer in effect.
- DIAN regulated the Sole Registry of Beneficial Owners - RUB.
- Preferential Tax Regimes
- The Agreement to avoid double taxation and prevent tax evasion and avoidance between Colombia and France entered into force
- DIAN - supporting document in acquisitions made to subjects not obliged to invoice
- Unification ruling 24420 of 2021
- New guidelines from the Ministry of Health
- Requirement of the vaccination scheme for workers in the productive sectors open to the public.
- Estudio de atribución de rentas
- Law 2173 of 2021: 2 trees for each employee. What is this provision?
- Mazars’s position about when should be generated the electronic payroll support related to employee social benefits?
- Isaac Law: learn about the new paid leave for the care of the childhood
- The DIAN defined the term "only" for those not responsible for the Consumption Tax
- Tax Agreements with Luxembourg and the Netherlands
- What new updates did the DIAN establish?
- Actualización del Registro Nacional de Bases de Datos para el año 2022
- Learn about the new Labor Disconnection Law
- Remote Work implementation conditions
- Resolution 85 of 2022 - Electronic Billing
- Decree 255 of 2021 - Personal data
- Accounting records for resident agents in Panama
- Regulation of the Registry of Beneficial Owners - RUB
- Decree 649 of 2022: Authorization of home-based work
- By means of law 2207 of 2022, the terms of response of public entities are modified
- Resolution 84 of 2022 UIAF
- Know what you need to do to be excluded from the Simple Regime
- Reforma tributaria 2022 - Análisis comparativo
- Webinar Mazars: Tax News - Proyecto de Reforma tributaria y sus implicaciones
- Capitalization of profits that do not constitute a taxable income or a capital gain
- The Tax Authority clarified its position regarding the registration in the RUT to declare bimonthly
- Know the latest pronouncement of the Tax Authority regarding the Registry of Beneficial Owners - RUB
- New Colombian visa regulations
- Transición de la virtualización de la justicia
- Consejo de Estado declaró la nulidad del parágrafo 2 del artículo 1.6.1.6.3. del decreto 1625 de 2016
- Nuevas tasas para registro de marca para jóvenes entre los 18 y 28 años
- La DIAN fija el valor de la UVT para el 2023 en $42.412
- Constitutional Court recognizes the right to parental leave for same - sex adopting couples
- Labor Ministry rescinds circulars issued during Covid-19 pandemic
- Due Diligence for Beneficial Ownership Determination
- Electronic Notification of Judgments in CPACA
- General Competition Regime
- Cambios en el IBC de los trabajadores independientes con la Reforma Tributaria
- Tax Reform 2022 - Analysis Comparative
- Regulatory decrees and other provisions for fiscal year 2023
- Labor news for the beginning of 2023
- Impact of the increase in the Minimum Wage and Transportation Allowance on labor costs
- Tax Compliance 2023
- Deadline for the payment of Unemployment Aid in 2023
- General Ruling on the Simple Taxation Regime on Law 2277 of 2022
- Las instrucciones para la elaboración del Programa de Transparencia y Ética empresarial para las Entidades Sin Ánimo de Lucro ESAL
- the instructions for the preparation and presentation of the Transparency and Business Ethics Program for ESAL.
- Changes to the special tax regime, due to the tax reform Law 2277 of 2022
- Deadline for annual registration of self-assessments of Minimum Standards and the OSHMS improvement plans
- Requirements and procedures for accessing the transitional reduction of penalties before the UGPP
- Changes to self-withholding and withholding tax rates for income tax
- Withholding tax rates on dividends
- Adición al Concepto General sobre el impuesto nacional a productos plásticos de un solo uso
- Tax obligations to be met by the year 2023 for individuals
- Agreement 069 of 2022 - Is adopted in the Special District of Science, Technology and Innovation of Medellin.
- Addition to the General Concept on the national tax on single-use plastic products used to wrap, pack or package goods
- The Dian establishes an addition to the General Concept No. 1328 of 2023 on tax and customs procedures.
- Tax obligations to be fulfilled by 2023
- Corporate insolvency law for MSMEs
- Importance of registering the situation of control
- Corporate insolvency: regulatory regime
- Ruling on Healthy Taxes
- ABC of the executive collection of an electronic invoice
- Constitutional Court reduces the number of weeks of contributions required for women to qualify for old age pensions
- Guidelines for the issuance of Certificates of Tradition and Freedom, of NonOwnership and Consultation of Owners' Indexes
- Responsibility of the statutory auditor related to electronic information
- Changes in dividend regulations
- Everything you need to know about the working day reduction
- Sustainability Report
- Disclosure of Information on Social and Environmental Matters for Issuers
- Tax Compliance 2024
- Corporate Compliance 2024
- Impact of the increase in the Minimum Wage and Transportation Allowance on labor costs
- Taxpayers offering consulting and scientific services, with income over 12,000 UVT to the RST
- The filing dates of the Formal Transfer Pricing Duties for the year 2024 are unified
- Tax obligations to be fulfilled by 2024 - Individuals
- Learn about the duty of registration of web pages in the commercial register
- Sociedades obligadas a implementar las Normas Corporativas Vinculantes en el tratamiento de datos personales
- Companies obliged to implement the Binding Corporate Rules in the processing of personal data
- Learn about Law 2300 of 2023 or the "Stop Scrubbing" Law
- All non-profit entities (ESAL) are required to implement a Corporate Transparency and Ethics Program (PTEE)
- The DIAN, through Concept No. 603 of 2024, states no need to invoice inventory withdrawal for own consumption
- The Superintendency of Companies will have access to information from the Sole Registry of Beneficial Owners (RUB)
- The Superintendence of Companies imposes a fine of COP $400,000,000 for failing to implement the PTEE
- What you should know about the Workday Reduction 2024
- Doing Business - Trends and Opportunities
- Doing Business - Description of Labor Obligations in Colombia
- Doing Business - Corporate Affairs