Countries
BrazilCompany law: Civil Code Book II (Ltda), Corporations Law (S.A.), registration, foreign capital. Corporate and dividend tax. Rural land for foreigners.8 acts in English →ColombiaCompany law: the SAS Law 1258 of 2008, Law 222 of 1995 and branches of foreign companies (Commercial Code). Foreign investment and exchange: Decree 1068 of 2015, Part 17, and Law 9 of 1991. Tax Statute by topic: corporate tax, dividends, PE and SEP, CHC, transfer pricing, VAT, Régimen Simple, withholding on payments abroad, procedure and penalties. Property: land registration, horizontal property, residential leases, baldíos and ZIDRES.10 acts and the Tax Statute →ParaguayCompany law: the EAS Law 6480 of 2020, the Civil Code on companies (S.A., S.R.L., partnerships, foreign companies), as amended, and the beneficial owner register (Law 6446 of 2019). Tax law 6380 of 2019 by topic: IRE, SIMPLE and RESIMPLE, transfer pricing, IDU, IRP, INR and VAT. Migration: Law 6984 of 2022 on residence and permanent residence; nationality and naturalisation under the Constitution, Law 7052 of 2023 and the Supreme Court rules. Investment regimes and land follow.7 acts and the tax law → Argentina, Chile and Peru follow in the same format, starting with company law and tax.
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Sources and method
We translate from the official consolidated texts, not from existing English versions: there are no official English translations of these laws, and unofficial ones are rarely kept up to date. Each page states the date on which the text was last checked against its source.
Unofficial translations for information. Only the texts published in each country’s official gazette are authentic. Nothing in the Law Library is legal advice.
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