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Laura Durán

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Laura Durán is an associate in Baker McKenzie's Bogotá office. She graduated from Universidad de los Andres, specialized in administrative law at the Universidad del Rosario, and has an LLM in International Taxation at King's College London. She has eight years of experience in tax matters, both nationally and internationally, and focuses on consulting and tax panning matters. Prior to joining Baker McKenzie, Laura worked as an associate in Godoy Hoyos Abogados in Colombia.
In Tax

Colombia: Industry Alert – New tax ruling on Significant Economic Presence

by , and 5 Mins Read

The Colombian Tax Office (DIAN) issued the Tax Ruling No. 305[008717] of 30 April 2024, interpreting several matters regarding the application of the Significant Economic Presence rules. The following are the most relevant points addressed by the Ruling:
• Cases in which the deduction for payments abroad related to SEP transactions are not capped under article 122 of the Tax Code.
• Identification of SEP taxpayers that have opted for the filing/no WHT mechanism and those who are not subject to the regime.
• Scope of the activities that can be considered taxed under SEP rules.
• Comments on the priority order rules of withholding agents.

In Latin America

Webinar: Digital Tax Services in Latin America

by , , , , and 1 Min Read

Baker McKenzie’s VAT/Indirect Tax Practice presented ‘Digital Services in Latin America,’ on 12 August 2020. This was the second presentation in the International VAT Conference Webinar Series, a global webinar series designed for VAT specialists from all industry sectors that aims to discuss the latest developing trends and hot…

In Argentina

International: Digital Tax Services in Latin America

by , , , , , , and 1 Min Read

Baker McKenzie’s VAT/Indirect Tax Practice presented ‘Digital Services in Latin America,’ on 12 August 2020. This was the second presentation in the International VAT Conference Webinar Series, a global webinar series designed for VAT specialists from all industry sectors that aims to discuss the latest developing trends and hot topics in the VAT/GST and customs arena.