Especialización en Planeación Tributaria

Permanent URI for this collectionhttps://repositorio.uniagustiniana.edu.co/handle/123456789/46

Browse

Now showing 1 - 20 of 102

Tasa minima de Tributación: tensiones juridicas generadas en colombia por la incorporación del tributo en las sociedades
Molina Adriana Lizeth; Torres Sandra Viviana; Castillo Yuli Marcela; Gerson Anduquia
This study aimed to develop a comprehensive understanding of the legal tensions generated by the incorporation of the Minimum Tax Rate (TMT) into the Colombian legal system, based on the international guidelines proposed by the OCDE (OCDE, 2021). To achieve this, the analysis focused on how this figure impacted the principles and structure of the domestic tax system.
Modelo de Planeación Tributaria Integral para la Gestión de Riesgos Fiscales y Cambiarios: del saneamiento contable a la sostenibilidad financiera de Digital Tech S.A
Arevalo Ruiz Yency Yulieth; Hernández Niño Nancy Edith; Mongua Lancheros Sandra Milena; Anduquia Rodríguez Gerson Manuel
Digital Tech S.A. is a Colombian company with foreign capital that operates under a mixed business model. The absence of a preventive tax planning approach aligned with the economic substance of its operations led to systematic accounting inconsistencies, which distorted the determination of taxable bases for income tax, VAT, and ICA, exposing the company to a fiscal and foreign exchange contingency of COP $5,178,453,344. The study was developed in three stages. The first stage consisted of characterizing the company’s operational cycle in order to understand the real dynamics of the business. The second stage involved the diagnosis of the 2025 trial balance, through which 16 inconsistencies were identified and documented using the “Finding Record” tool. These were evaluated based on traceability, consistency, and economic substance criteria, and classified using the M×P×I methodology. The third stage included the development of comparative financial scenarios for fiscal years 2025 and 2026. The analysis revealed that the company continues to generate losses in 2026, limiting the application of traditional tax optimization strategies. In this context, the proposed tax planning approach focused on mitigating the economic impact derived from the identified contingencies by correcting income tax returns for the years 2022 to 2024 and presenting the 2025 return in accordance with its economic reality. Finally, the methodological consistency of the model was validated through the Delphi method, with the participation of five tax experts.
Ambigüedad y vacíos normativos en la clasificación del IVA en alimentos (tortillas): implicaciones fiscales y estrategia para reducir la incertidumbre en TORTI S.A.S.
Acosta-Monroy, Ana Lucia; Sanchez-Molina, Ana Maria; Tocarruncho-Garavito, Deisy Johana
This study analyzes the impact of normative ambiguity in the tax classification of tortillas produced by TORTI S.A.S. on the determination of Value Added Tax (VAT) and the generation of tax contingencies in Colombia. Through doctrinal and jurisprudential analysis, the constitutional, legal, and administrative framework governing VAT treatment for bakery products is examined. The absence of an explicit definition in Article 424 of the Tax Statute creates divergent interpretations regarding whether tortillas should be classified as taxable or VAT-exempt goods. Four viable interpretations grounded in literal, functional, technical-tariff, and procedural criteria are presented and evaluated for fiscal risk and economic impact. Findings demonstrate that tariff classification according to the NANDINA nomenclature, complemented by a binding ruling from the Colombian Tax Authority (DIAN), constitutes the most robust strategy to ensure legal certainty and stability in tax compliance. It is concluded that normative ambiguity reflects a deficiency in legislative drafting that requires express intervention by the Colombian legislature to establish objective criteria for classifying bakery products and strengthen the principles of legality, equity, and consistency within the tax system.
Economía naranja en Colombia: reflexión sobre su derogatoria y los efectos en la planeación tributaria del sector creativo y su sostenibilidad
Camila Alexandra Ñañez Rodriguez; Laura Camila Salazar Mantilla; Esmeralda Guerra Pulido
The repeal of Colombia’s “Orange Economy” Law, as part of the 2022 tax reform, eliminated benefits such as income tax exemptions for companies in the creative sector, with the aim of increasing tax revenue, improving equity, and simplifying the tax system. This change had a significant impact on tax planning, as many companies had structured their financial strategies based on these incentives. As a consequence, tax burdens, regulatory uncertainty, and the risk of non-compliance increased, particularly affecting micro and small enterprises within the creative sector. In addition, instability in tax regulations hindered strategic decision-making and reduced investor confidence, which may negatively affect investment, employment, and sector growth. The elimination of these benefits forced companies to redesign their tax planning toward more flexible and adaptive models capable of responding to continuous regulatory changes, thereby ensuring long-term sustainability. Key words: Taxation, Planning, Incentives, Creativity, Sustainability
Aplicación de beneficios tributarios en proyectos fotovoltaicos en la Empresa San Juan Silgado García SAS
Benítez Sánchez Juan Ricardo; García Quintero Mayelis; Silgado Araujo Tatiana Isabel; Anduquia Rodriguez Gerson Manuel
This study analyzes the tax impact of installing a photovoltaic system at Aceros San Juan Silgado García S.A.S., highlighting the benefits of Law 1715 of 2014, reduced energy costs, and optimization of the tax burden.
Posibles Evasiones Fiscales En La Industria Del Modelaje Webcam En Colombia
Michell Natalia Mayorga Ospina; William Gustavo Muñoz Castillo; Leidy Julieth Valbuena Gomez; Sandra Yaneth Chivara Palacios
This report examines the main tax evasion mechanisms identified during our investigation of the webcam modeling industry in Colombia. This sector was found to operate under digital schemes and exhibit a high degree of opacity for tax oversight systems. Analysis of the current regulatory framework reveals regulatory gaps that prevent the DIAN (Colombian Tax and Customs Authority) from tracing income and thus hindering its control. These gaps include the determination of the VAT triggering event for digital services, the recognition of income from foreign platforms, and the required supporting documentation for applying deductions, withholdings, and formal obligations stipulated in the Tax Code. It is evident that informality or a taboo surrounding taxation in society, beginning with the financial sector, the use of non-resident technology intermediaries, payments via electronic accounts, and the handling of cryptocurrencies, impede traceability and foster omissions and inaccuracies punishable under Articles 647 and 648 of the Tax Code. The study also identifies risks of income evasion through agency agreements, underreporting of income through mixed transactions, and potential links to money laundering schemes due to the lack of controls over the origin of funds. The study proposes a methodology aimed at strengthening tax oversight through data integration, international cooperation, sector segmentation, SARLAFT controls, and improvements in formalization processes, in order to align economic activity with the principles of efficiency, equity, and transparency of the Colombian tax system.
Análisis crítico del impuesto nacional al consumo de cannabis medicinal en Colombia: inconsistencias tributarias y desafíos normativos en el marco del sistema fiscal
GarcíaBello-ShounyDayan; GuzmánQuintín-ElkinDamián; CortesPachón-ErikaTatiana; GarcíaBello-ShounyDayan; GuzmánQuintín-ElkinDamián; CortesPachón-ErikaTatiana
The paper analyzes the Colombian tax regime applicable to medical cannabis and the tensions between tax regulations, health regulation, and administrative practice, which affect the sector’s development. Based on the study of Law 1787 of 2016, the amendments to the Tax Statute introduced by Law 1819 of 2016, and the regulations issued by INVIMA, it is evident that the National Consumption Tax (INC) taxes cannabis derivatives according to their level of processing rather than their therapeutic purpose. This interpretation, supported by the DIAN, generates a cumulative tax burden of approximately 35% when the INC is added to VAT, increasing treatment costs and limiting access, especially for economically vulnerable patients. The study identifies structural deficiencies such as the absence of a specific tariff heading, the lack of conceptual harmonization between tax and health authorities, and uncertainty regarding the taxable event, the tax base, and product classification within the production chain. Additionally, the analysis of tax revenue between 2017 and 2025 shows initial growth followed by a decline due to regulatory and economic factors, as well as a high concentration of revenue in Bogotá. A comparison with Mexico and Uruguay shows that tax differentiation for medical use and clear regulation support sector development. It concludes that the Colombian regime is inconsistent with public health objectives and requires comprehensive reform aimed at equity and efficiency.
Tasa minima de Tributacion
Dilan Mauricio Pelaez Moya; John Alexander Cortes leon; Gerson Manuel Anduquia Rodriguez
This thesis reviews the implementation of the Minimum Taxation Rate in Colombia, introduced by Law 2277 of 2022. Aimed at ensuring that all companies pay at least a 15% effective tax, it has been framed as a tool to combat tax evasion and avoidance, although it does not adequately distinguish between abusive practices and legitimate tax planning strategies. The research follows a qualitative, descriptive, and applied methodological approach, with a non-experimental design. The primary method used was the Delphi method, complemented by regulatory documentary analysis, doctrinal review, and a case study. A comparison with Spain’s model shows that Colombia opted for a broad and unilateral strategy, integrating the Adjusted Taxation Rate (Tasa de Tributación Depurada, TTD) directly into the Income Tax, without establishing income thresholds—unlike Spain’s selective approach aligned with the EU. The case study of company Z SAS illustrates how the TMT can generate distortions, forcing the company to add a top-up tax to reach the 15% and neutralizing the effect of legitimate tax benefits and strategies chosen for sound tax planning. This increases the tax burden on formal companies, affects liquidity, and contravenes the principle of equity. The analysis concludes that the State prioritizes immediate revenue collection over the structural strengthening of the tax system. By overlapping with other restrictive measures already in force, the TMT may lead to over-collection and regulatory friction, affecting competitiveness and increasing legal uncertainty.
El impuesto al patrimonio: una posible forma de doble tributación de los contribuyentes y su análisis con relación a los principios constitucionales
Santos-Parrado-Julian-David; Cocunubo-Cardenas-Laura-Valentina; Gerson Manuel Anduquia Rodriguez
This study examines the role of the wealth tax within the Colombian tax system and its economic, constitutional, and behavioral implications. Based on a critical analysis, it examines how this tax interacts with the taxpayers” ability to pay, how it aligns with the constitutional principles that guide taxation, and how the regulatory structure and its constant modification influence fiscal confidence and capital mobility. The development of the study assesses the extent to which the wealth tax in Colombia, when configured as a possible form of double taxation on wealth, affects taxpayers” confidence, encourages tax evasion and avoidance, and discourages investment in the country, through a conceptual review, a normative evaluation, and a practical analysis that allows the observation of the real effects of the tax in different economic scenarios. The analysis considers not only the impacts on liquidity and the effective tax burden of taxpayers, but also the way in which legislative volatility influences investment decisions, wealth planning, and the eventual relocation of resources to more stable or competitive jurisdictions. The results show that the effectiveness of the wealth tax largely depends on legal stability, the internal coherence of the tax system, and the level of confidence that taxpayers perceive in fiscal rules.
Riesgos tributarios derivados del cumplimiento de los requisitos del Régimen ZESE en la empresa beneficiaria AGG SAS de Armenia, Quindío
Nancy Galindo Aponte; Leidy Liliana Artunduaga Parra; María Alejandra García Cardozo
This research analyzes the tax risks and financial impact arising from compliance with the requirements of the ZESE Regime (Special Economic and Social Zones) at AGG SAS, a motorcycle parts distributor located in Armenia, Quindío, Colombia. The central research problem stems from the need to reconcile the regime’s strict regulatory requirements— particularly the sustained increase in direct employment—with the protection of liquidity and operating cash flow. Accordingly, the general objective was established as recommending financial and tax sustainability guidelines to ensure the permanence of the fiscal benefit. The methodology corresponds to an analytical case study supported by a comparative financial evaluation (2022–2025) and a cost-benefit analysis of additional payroll expenditure versus income tax savings. The main findings reveal that a restrictive interpretation of the labor requirement, caused by inadequate tax advisory services, led the company to incur significant excess payroll costs; the benefit/cost ratio fell to 39.6% in 2025, demonstrating that the tax savings were absorbed by a permanent cash outflow. In conclusion, although the ZESE Regime is a valuable instrument for regional employability, its corporate viability demands rigorous planning. Unplanned over-hiring undermines the tax relief, turning it into a source of financial pressure. It is necessary to assess the fiscal projection against the regulatory framework and implement comprehensive controls that align workforce growth with actual operational productivity, thereby ensuring that the benefit fulfills its purpose of strengthening corporate equity.
Retos de la fiscalización a entidades no contribuyentes del Art. 23 del Estatuto Tributario: Hacia un modelo de equidad y transparencia fiscal
Ramirez Martinez Hans Emerson; Jimenez Cardenas Heidi Jakeline; Cepeda Pineda Angela Maria
The technical report analyzes the oversight challenges faced by supervisory and control entities—specifically the National Tax and Customs Directorate (DIAN)—in monitoring non–income tax–paying entities, as outlined in Article 23 of the Tax Statute. Although these entities are legal bodies that, due to their nature or function, carry out social activities and are exempt from paying income and complementary taxes, some of them engage in commercial and/or business activities that significantly increase their surpluses and assets without proper fiscal oversight. This situation may facilitate tax avoidance or evasion, undermining the principles of equity and fiscal transparency. The report examines several types of entities—such as churches, labor unions, employee funds, and trade associations—and, based on the research and collected information, finds evidence of commercial activities being conducted. As a result, the report recommends implementing legal and operational strategies to strengthen and provide effective oversight tools for DIAN, enabling the development of an adequate fiscal model that contributes to the control and sustainability of the tax system with respect to the entities referenced in this article.
Diferencias Temporarias: Estrategias Para Mitigar los Efectos En El Cálculo De La Tasa Mínima De Tributación Para La Empresa THX S.A.S En Inactividad Operativa
Ingrid Nayibe Ibañez Leal; Geraldine Viviana Espinosa Monsalve; Gerson Manuel Anduquia Rodríguez
This paper analyzes the impact of temporary differences on the Minimum Tax Rate (MTR) or Adjusted Tax Rate (ATR) in the company THX S.A.S., as established in paragraph 6 of Article 240 of the Colombian Tax Statute, incorporated through Article 10 of Law 2277 of 2022 (Congress of Colombia, 2022), with a focus on THX during its operational inactivity in the 2024 taxable period. A significant risk of overtaxation and distortion of the company’s real economic capacity is identified, arising from temporary differences due to the interaction between the IFRS for SMEs and the provisions of the Tax Statute, which distort the calculation of the MTR, requiring taxpayers to pay at least 15% on adjusted accounting income. However, the analysis evaluates five types of temporary differences: depreciation of fixed assets, impairment of receivables, foreign exchange differences on accounts denominated in foreign currency, inventory valuation, and investment property valuation. The results show that, despite its operational inactivity, THX S.A.S. faces a disproportionate tax burden even without operating income, which compromises its liquidity and violates the principles of tax equity and proportionality (Constitutional Court of Colombia, 2024). Consequently, the study proposes and compares three concrete tax planning alternatives, evaluating their differential impact on tax burden, audit risk, and liquidity, in order to ensure a reasonable determination of the MTR consistent with the company’s real economic capacity.
Implicaciones de la doble tributación sobre ingresos y patrimonio provenientes del exterior en el sistema tributario colombiano
Daniela Rodriguez Cifuentes; Brayan Stiven Parra Cruz; Andrey Sneider Romero Rojas; Gerson Manuel Anduquia Rodriguez
This research investigates the implications that arise when a Colombian individual has income or assets abroad, which may be taxed by two different jurisdictions. In order to develop the research, the Delphi method of regulatory verification was applied, complemented with the validation of technical criteria through the opinion of tax professionals. The purpose of this research is to analyse how double taxation treaties according to the OECD model help to reduce the tax burden of the taxpayer. By analysing how double taxation is incurred in the Colombian tax system through the imputation credit or tax credit, allowing the tax resident to deduct in Colombia the tax already paid in the country of origin of the wealth. In addition, a comparison will be made of the tax burden in Colombia compared to Spain and the United Kingdom, describing the fiscal and legal characteristics of wealth and income tax in each country, incorporating the taxable base, structure and rates. With the aim of knowing and understanding the impact that this may have on the country's competitiveness.
Análisis del efecto del impuesto al patrimonio en las decisiones de planeación tributaria y su impacto en el recaudo del impuesto sobre la renta de personas naturales residentes en Colombia (2023-2025)
John Gustavo Alvarado Gómez; Leidy Gabriela Huertas Clavijo; Viviana Andrea Ruiz León; Sandra Yaneth Chivara Palacios
This paper analyzes the impact of impuesto al patrimonio in Colombia, made permanent by la Ley 2277 de 2022, on the tax planning decisions of individuals and its effect on income tax collection. It reviews the current regulations, the principle of planeación tributaria legítima and the most common strategies used by taxpayers, such as fragmentación patrimonial, investment companies, and asset adjustments. A distinction is made between legitimate planning, avoidance, and evasion, highlighting that avoidance arises from operations without economic substance that artificially reduce the tax base, while evasion involves illegal concealment of information. Through hypothetical cases, it shows how these practices erode the base of impuesto al patrimonio and income tax, undermining vertical and horizontal equity and reducing the efficiency of the tax system. Jurisprudence, especially la Sentencia C‑395 de 2024, confirms that the tax must be evaluated under the principles of equity, efficiency, and progressivity, although it leaves open the constitutional debate about its legitimacy as a permanent tax. In conclusion, the impuesto al patrimonio has promoted more orderly asset management but has also encouraged avoidance behaviors that affect collection and fiscal justice, which demands stronger state control and periodic revision of its regulatory design.
Impacto de la Sanción por No Envío de Información en Social Independiente LTDA de acuerdo con los Principios de Equidad y Justicia Tributaria.
Martinez Garavito Angela; Molano Rodriguez Cristian Alejandro; Bedoya Manrique Paola Andrea; Anduquia Rodríguez Director Gerson Manuel
This paper validates the application of Article 651 of the Colombian Tax Code and its impact on Empresa Social Independiente LTDA (EMSI), a microenterprise dedicated to recycling. It emphasizes the disproportionate effect of the penalty for failure to submit information, given its normative and procedural scope. Although the law aims to ensure that information is timely and accurate for tax audits, its uniform application ignores the structural, operational, and financial differences between microenterprises and large taxpayers, generating a conflict with the principles of equity and tax justice. The main causes identified are the rigidity of the penalty regime, the limited administrative and financial capacity of Empresa Social Independiente LTDA (EMSI), and the lack of tax planning. These factors, combined with a context of increasing tax pressure, mean that the penalty, while equal in percentage terms, has an unequal impact, affecting the company's liquidity and sustainability. To demonstrate the disproportionate nature of the penalty, a financial analysis was conducted, which showed that even formal penalties have significant effects on liquidity, profitability, and equity, jeopardizing economic sustainability and the going concern assumption. Additionally, these findings were validated using the Delphi method, based on a consensus of tax experts. These experts agreed that the design and application of Article 651 of the Tax Code tends to have disproportionate impacts on small businesses. Without a comprehensive assessment of the taxpayer's economic capacity or due process, it creates tensions with the principles of equity, proportionality, and tax justice.
El Efecto de la Ley 2277 de 2022 sobre los productos ultraprocesados: Un Estudio de Impacto Económico y Social
Contreras Triana Maria Fernanda; Castaño Graciano Eimar De Jesús; Meneses Jaimes Ewars Ferley; Chivara Palacios Sandra Yaneth
This study examines the economic and social impact generated by the implementation of the tax on ultra-processed products established under Law 2277 of 2022, focusing on processed-food manufacturing companies operating in Bogotá during the 2023–2024 period. The analysis evaluates financial effects—such as revenue, profitability margins, operating performance, and tax obligations—of two representative firms in the sector, along with the associated social impact. Additionally, official statistics from the National Tax and Customs Authority (DIAN) on the collection performance of this tax were considered. The findings indicate that companies were required to adjust internal processes, pricing structures, and product portfolios to comply with the tax. Moreover, consumption levels of taxed products do not show, at first glance, a significant decline. Profitability margins reflect adaptation strategies implemented by the companies. At the national level, tax collection shows an upward trend during the first two years of enforcement. Although full 2025 collection data is not yet available, the tax was analyzed from legal and fiscal perspectives in terms of its alignment with the principles of equity, legality, and efficiency, as well as relevant constitutional rulings. Finally, recommendations were proposed to strengthen corporate tax planning, enhance regulatory clarity, and promote complementary strategies that support the social objectives underlying the tax on ultra-processed edible products.
La inclusión laboral de personas con discapacidad como herramienta de optimización tributaria en LUBRICANTES DOL S.A.S
Sonia Rocio Largo Avendaño; Tatiana Lineth Soache Rodriguez; Gerson Manuel Anduquia Rodríguez
This study examines the relationship between the labor inclusion of people with disabilities and the tax incentives in force in Colombia, within the framework of current legislation. Special attention is given to Law 361 of 1997, which establishes tax benefits such as a 200% income tax deduction on salaries and social benefits paid to workers with disabilities. This regulatory analysis highlights how inclusive hiring practices can become a strategic opportunity to optimize the tax burden while promoting labor equity and social inclusion. To collect information and validate the proposed hypotheses, the Delphi method was applied as a qualitative research technique aimed at achieving expert consensus. Through successive rounds of consultation, the perspectives of professionals specialized in tax planning were gathered, allowing the identification of best organizational practices for integrating labor inclusion into corporate tax planning processes. This methodological approach contributed to a robust and validated analysis of both the available tax incentives and the organizational conditions required for their effective implementation. Finally, the research proposes a tax planning approach that integrates fiscal management with corporate social responsibility. This approach emphasizes that tax incentives should be managed consistently with inclusion and sustainability policies, allowing companies to generate both economic and social value. In this context, labor inclusion transcends an assistential perspective and becomes a strategic component that strengthens competitiveness, corporate reputation, and commitment to diversity.
Efecto de la tributación digital en el comercio transfronterizo.
Juan Pablo Moreno Castro; Heidy Lineth Rivera Suarez; Gerson Manuel Anduquia Rodriguez
The case study evaluates the effects of digital taxation on crossborder trade, focusing on how current tax policies affect the innovation and competitiveness of digital companies. In a contemporary context where the use of mobile services through applications is increasing, the implementation of Law 2277 of 2020 will be reviewed. This law introduced a 3% gross income tax for nonresident companies with significant economic presence (PES) in Colombia, as well as a 19% VAT on digital services. Although the laws seek to collect these revenues equitably, double taxation can arise where the same income is taxed both in the country of origin and in Colombia, causing companies to see reduced profits and limiting the resources they can apply to research and development (R&D), primarily affecting startups or growth companies, which depend on reinvesting their profits to innovate and expand. The study also compares different legislations, indicating that for companies with higher profits, the 3% tax is more advantageous, unlike startups, which may benefit more by only having to pay taxes on net profits under the standard tax rate. Furthermore, it highlights the importance of double taxation treaties, such as those with South Korea and Japan, as well as the pillars proposed by the OECD. It emphasizes that double taxation both limits innovation and competitiveness and needs to be updated.
Estudio técnico Activos Biológicos y su tributación en la empresa Will
LUIS GABRIEL GOMEZ PEñALOZA; MARGIEE MIRELLA MORALES GONZALEZ; GERSON MANUEL ANDUQUIA RODRIGUEZ
The general objective of this technical study is to explain the tax treatment of the inventories and property, plant and equipment of the biological assets of the company Will for the year 2025, in order to determine the taxable base and evaluate the effective tax rate for the income tax return filed with the tax authority. The company under study is a producer and marketer of foliage, used to assemble and embellish bouquets, these are subjected to different treatments since they are exported to the United States. The foliage is measured as inventory and not as property, plant and equipment, this is where the problem arises. The analysis of the technical study is framed with the current regulations of the Colombian Tax Statute, determining the treatment of Biological Assets, evaluating their deductions in order to have better accounting and tax figures to reduce the value to be paid for income tax. The work concludes with a tax planning action plan, based on articles 92 to 95 of the Tax Statute, IFRS 41 for full and section 34 for SMEs. It deals with the folios with their respective deductions of articles 63, 64 and 137 of the Tax Statute.
Dificultades en la Aplicación del Impuesto al Plástico de un Solo Uso en Colombia
Poveda-Gómez, Cristian Javier; Amaya-Gómez, Sandra Milena; Sarmiento-Forero, Sara Lucia; Anduquia-Rodríguez, Gerson Manuel
The single-use plastic tax was implemented in Colombia to discourage consumption among society and organizations and to encourage the adoption of sustainable alternatives. However, it faces challenges in collection, enforcement, and resistance from productive sectors. The purpose of this research is to define the main difficulties in the implementation of the single-use plastic tax, for which the Delphi method was employed through a structured consultation with a group of experts in taxation, accounting, and fiscal law. This method allowed for the identification of challenges in the application of the tax and enabled the description of the causes and interpretations of the taxpayer and the taxable event, as well as the positions taken by the Constitutional Court and the Acoplásticos association regarding this issue. Additionally, the study details how social factors influence the adaptation to this tax, given that the regulation mentions certain incentives, such as certificates for companies that meet circular economy requirements, the productive reconversion plan, and labor adaptability. However, there are no clear details on how to apply for these benefits, and the ministries have not yet made public the plan for companies whose economic activity depends on the production and importation of single-use plastics. Finally, Colombia is compared with Ecuador and Peru to identify best practices and differences in the implementation of single-use plastic regulations.

Browse

Recent Submissions