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