Catalina Hoyos
Founding Partner, Bogota

  choyos@goh.law ____ |____

Catalina is the partner in charge of the Tax Law and Tax Litigation Practices of the Firm. Her singular experience in arbitration panels stands out as well.

For her versatility, she has stood out in a number of fields of advisory and consulting work done for professional associations, the government and business enterprises. This includes litigation, transfer pricing disputes, mergers and acquisitions, definition of tax policies, digital economy, capital markets and international matters. Clients, professional associations and the authorities often turn to her to consult when they are facing the most critical decisions, and place their regulatory, litigation and negotiation strategies in her hands. Catalina’s credibility is impressive, not only among her peers and clients, but also with respect to the authorities that launch public policies in the country.

Catalina has been recognized as one of the most influential persons of the country. She has been professor of all the important universities and colleges of Colombia, as well as guest professor at various universities and institutions around the world; her interest in studying and learning is undeviating, permanent. She has been President and President of the Academic Commission of the Colombian Institute of Tax Law – of which it is an honor member. Her academic production is shown by the numerous works that she has published in books and specialized magazines in countries such as Colombia, Brazil, Holland, Belgium, Spain, the United States, India, Venezuela, Bolivia, and Argentina among others.

Catalina stands out for her strong education in technology and digital economy. She has used this in her profession permanently. Her preparation in these matters is not only confined to the legal aspects but also to the technical ones, thanks to the courses that she is permanently pursuing in the best universities of the world. Undoubtedly, she is a lawyer with a keen understanding of the changes that the world has undergone during the last years, and with the ability to foresee the challenges that confront companies and institutions as a consequence of such changes.

Her experience as arbiter for and attorney before arbitration panels has also been highlighted for the rigor and precision of her work. Catalina was arbiter of the most significant arbitration panel of recent history in the country. She has been appointed as expert in international arbitration panels.

READ MORE

  • Lawyer from Universidad del Rosario (1998) Scholarship student, 1996-1998. Advanced Studies Diploma (DEA, for the Spanish initials) from the Universidad de Salamanca. Candidate to PhD degree at U. Salamanca (PhD in Management, Justice and Public Finance). Current student of the LLM program in International Disputes at Queen Mary University of London. Specialist in tax law of Universidad del Rosario (2000) and specialist in international taxation (Universidad de Santiago de Compostela, España, 2006 and Universidad Austral de Buenos Aires, Argentina, 2002). Pursued executive studies in Fiscal and Management Policy (U. de Harvard), Blockchain (MIT), FinTech (Universidad de Oxford) and A Drive for Innovation (IESE- Universidad de Navarra).
  • Colombian Institute of Tax Law
  • Latin-American Institute of Tax Law
  • International Fiscal Association — IFA
  • International Bar Association — IBA
  • Appointed as Arbitrator in the list of the Superintendence of Companies

Local Books: 

  • Hoyos, C. (2014). Tax treatment of service income in Colombia and under double taxation treaties. In J. Bravo, P. Cahn-Speyer, J. Godoy, L. Gómez, M. Piñeros & M. Plazas (Eds.), Income taxes in comparative law (El impuesto sobre la renta en el derecho comparado) (pp. 669-719). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (2013). The control of constitutionality in tax court precedents. In A. Barbosa, G. Pardo & M. Salas (Eds.), Critical studies of tax court precedents. Volume III (Estudios críticos de jurisprudencia tributaria. Tomo III) (pp. 45-128). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (2008). Basis for the study of taxation of intangible property in Colombia – Local and international aspects. In Leyva (Coord.), Income taxes in comparative law: reflections for Colombia: a tribute to Mr. Dr. Juan Rafael Bravo-Arteaga (El impuesto sobre la renta en el derecho comparado: reflexiones para Colombia: homenaje al Dr. Juan Rafael Bravo Arteaga) (p. 627). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (2004). The claim of unconstitutionality as legal defense or unconstitutionality court decisions with ex nunc effects: putting forth the issues in tax law. In L. Cruz & A. Figueroa (Eds.), Studies on tax court precedents of the Council of State (La Jurisprudencia Tributaria del Consejo de Estado, Estudios) (p. 469). Bogotá: Instituto Colombiano de Derecho Tributario -ICDT.
  •  Hoyos, C. (2003). Transfer pricing in Colombia: a perspective under comparative law. Bogotá: Cámara de Comercio de Bogotá. 
  • Hoyos, C., & Botero, L. (1999). Payroll taxes and social security contributions in modern fiscal law. In Instituto Colombiano de Derecho Tributario -ICDT, Tax Law (Derecho Tributario) (2nd ed., pp. 853-877). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (1999). Payroll taxes and social security contributions in Colombia. In Instituto Colombiano de Derecho Tributario -ICDT, Tax Law (Derecho Tributario) (2nd ed., pp. 881-942). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT 

International Books: 

  • Hoyos, C. (2020). Colombian Experience: Pitfalls and Challenges. Treatise on General Anti-Avoidance Rules – GAAR, CCH Wolter Kluwer [In preparation]

  • Hoyos, C. (2019). Taxation amidst digital revolution. What the heck are we going to do? In C. García, The fourth Industrial Revolution: Taxation of digital and technological companies in Spain and Latin America (4ª Revolución Industrial: La fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica) (pp. 253-302). Navarra: Aranzadi. 
  • Hoyos, C., García Novoa, C., & Fernández C, J. (2017). New taxation – Studies as a tribute to Jacques Malherbe. Bogotá: Instituto Colombiano de Derecho Tributario -ICDT.
  • Hoyos, C. (2016). Non- discrimination on the basis of nationality in International Investment Agreements (IIA’s): A Latin American Tax Perspective. In P. Pistone, D. Weber & G. Maisto (Eds.), Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective (pp. 27-37). Amsterdam: IBFD. 
  • Hoyos, C., Malherbe, J., Fantozzi, A., & Kapalle, U. (2011). Tax amnesties. Alphen aan den Rijn: Kluwer Law International. 
  • Hoyos, C., Coimbra Silva, P., Altamirano, A., & Sá, A. (2010). The big issues of penalties in tax law. São Paulo: Quartier Latin. 
  • Hoyos, C., Coimbra Silva, P., Altamirano, A., & Sá, A. (2010). The big issues of penalties in tax law. São Paulo: Quartier Latin. 
  • Hoyos, C. (2011). Global Individual Tax Handbook 2011. Amsterdam: IBFD
  • Hoyos, C., (2010). Royalties under double taxation treaties. In UPSA, ed., Temas de Derecho Tributario en Homenaje al Profesor Alfredo Benítez Rivas. Bolivia: UPSA.
  • Hoyos, C. y García, C. (Coords.), (2008). Taxes and their application, perspectives for the 21st century. (El Tributo y Su Aplicación. Perspectivas Para El Siglo XXI). Madrid Barcelona Buenos Aires: Marcial Pons. 
  • Hoyos, C., (2008). Related taxes and payroll taxes and social security contributions (Tributos vinculados y parafiscalidad). In: C. García and C. Hoyos, (Eds.), Taxes and their application, perspectives for the 21st century. Volume I (El tributo y su aplicación. Perspectivas para el siglo XXI. Tomo I). Madrid Barcelona Buenos Aires: Marcial Pons, pp.785-819. 
  • Hoyos, C., (2005). The characterization of transactions with intangible property in double taxation treaties. In P. Pistone, ed., Studies on constitutional and international tax law: a Latin American tribute to Víctor Uckmar. (Estudios de derecho tributario constitucional e internacional: homenaje latinoamericano a Víctor Uckmar). Buenos Aires: Editorial Ábaco de R. Depalma.
  • Hoyos, C., (2005). Transfer pricing in Venezuela. Asociación Venezolana de Derecho Tributario – AVDT.

Presentations at tax conventions and technical communications submitted at tax conventions (local and international):

  • Hoyos, C. (2019). Taxation amidst the digital revolution. Presentation at the 43rd Colombian Convention of Tax Law, Cartagena.
  • Hoyos, C. (2014). Taxation of internal development, purchasing and licensing of intangible property with productive assets in Latin America. Presentation at the IFA Regional Convention, Bolivia.
  • Hoyos, C. (2011). Legal Protection of Taxpayers in Colombia. Presentation at the Bolivian Convention of Tax Law. Santa Cruz de la Sierra.
  • Hoyos, C. (2010). Tax treatment of Cross- border transactions regarding intangible assets. Tax Policy Reflections for Latin America. Presentation at Global Convention of the Society for Economic Research on Copyright Issues (SERCI). Available at:
    http://www.serci.org/congress_documents/2010/hoyos.pdf 
  • Hoyos, C. (2010). Tax statute of limitations in Colombia. Presentation at the Bolivian Convention of Tax Law, Sucre. 
  • Hoyos, C. (2005). Taxation of intangible property in Colombia. Presentation. Memoirs of the 29th National Convention of Tax Law, ICDT, Cartagena.
  • Hoyos, C. (2004). The effects of VAT in Colombian economy. Presentation at the 22nd Latin American Convention of Tax Law, Quito.
  • Hoyos, C. (2002). Andean community law and national court precedents on payroll taxes and social security contributions. Presentation. Memoirs of the 26th National Convention of Tax Law, ICDT, Cartagena.

Specialized works published in magazines:

  • Hoyos, C., (2014). Critical aspects of VAT in Colombia – The 2012 tax reform. Revista de Derecho Privado (Private Law Magazine) (51), Universidad de los Andes, pp.4-33. 
  • Hoyos, C. (2011). Tax treatment of cross-border transactions on intangible property. Reflections for Latin America. Revista Del Instituto Colombiano De Derecho Tributario (Magazine of the Colombian Institute of Tax Law), (65) (, 81-142.  
  • Hoyos, C. (2011). Taxation of services under double taxation treaties. IFA. LEGIS.
  • Hoyos, C. (2005). Tax Penalties. Revista Del Colegio Mayor De Nuestra Señora del Rosario, Conmemoración del 25º Aniversario de la Especialización en Derecho Tributario (Magazine of the Universidad del Rosario. Special issue on the 25th anniversary of the specialization in tax law).  
  • Hoyos, C. (2005). General anti-avoidance rules in Colombia. Revista del Instituto Latinoamericano de Derecho Tributario (Magazine of the Latin American Institute of Tax Law), (Volumen II).
  • Hoyos, C. (1998). Payroll taxes and social security contributions in modern fiscal law. Revista Temas Jurídicos (Legal Topics Magazine) – Colegio Mayor De Nuestra Señora Del Rosario, (12).  
  • Hoyos, C. (1998). Payroll taxes and social security contributions in Colombia – Earned the José Ignacio de Márquez award in Economic Law, 1998”. Federación Nacional de Cafeteros de Colombia, Comité de Cafeteros del Quindío.  
  • Hoyos, C. (1998). Payroll taxes and social security contributions in Colombia – Colegio Mayor De Nuestra Señora Del Rosario, (12).  

Articles in magazines and other publications:

  • Hoyos, C. (2011) Taxation of Intellectual Property. International Tax Review (Euromoney), World Tax. ISSN: 0958-7594 p.1 – 3
  • Hoyos, C. (2010). Colombia tax system: opportunities to invest. Financier Worldwide.
  • Hoyos, C. (2002). Tax treatment of turnkey contracts in Colombia – A critical vision of the rulings of the Colombian Tax Administration on this matter. Revista del Instituto Colombiano de Derecho Tributario (Magazine of the Colombian Institute of Tax Law). ISSN 0122-0799. P 141-174

Unpublished works: 

  • Hoyos, C. Taxation of technology transfers. Fiscal policies in developing countries (PhD studies). Universidad de Salamanca.
  • Hoyos, C., (2010). Taxation of intangible property. Reflections for Columbia and Latin America (Advanced Studies Diploma). Universidad de Salamanca.

Arbitration:

  • National Infrastructure Agency Vs Concesionaria Ruta del Sol (Odebrech case) (2020) Acted as one of the members of the arbitration panel that settled the dispute between the Ruta del Sol Concessionaire and the National Infrastructure Agency (ANI) (the Odebrecht case) 
  • Perenco Colombia Ltd contra AMV (2016-2018) Acted as sole arbitrator in settling a dispute related to the performance of a construction agreement of a gas treatment facility. 

Tax Law: 

  • Louis Dreyfus (2020) Legal advice in the definition of strategies in transfer pricing disputes relating to derivatives and commodities markets. 
  • Quala S.A. (2020) Legal advice in the definition of strategies in tax litigation relating to territorial taxes, such as the municipal industry and commerce tax, the street lighting tax and the public works contribution, for clients such as Quala and Ocensa.  
  • Ocensa S.A. (2020) Legal advice in the definition of strategies in tax litigation relating to territorial taxes, such as the municipal industry and commerce tax, the street lighting tax and the public works contribution. 
  • Empresas Públicas de Medellín (EPM). Legal advice in the design of the mega-investments plan for Empresas Públicas de Medellín. 
  • Trafigura (2019) Legal advice in the definition of strategies in transfer pricing disputes related to low risk distributors for clients such as Trafigura. 
  • Grupo Sura (2019) Tax advice in the process of the reorganization of the insurance businesses of the Grupo Sura. 
  • Presidential High Counselor for Prosperity (2018) Drafted the tax regulations tailored to post conflict needs (works for taxes), under contract with the national Government’s High Counsel for Prosperity (Alta Consejería para la Prosperidad). 
  • Interconexión Eléctrica S.A. (ISA) y Empresas Públicas de Medellín (EPM) (2018) Leader in the securing of a patrimony tax refund for Interconexión Eléctrica S.A. (ISA) and Empresas Públicas de Medellín (EPM), in an amount exceeding USD 100 M. 
  • Interconexión Eléctrica S.A. (ISA) (2018) Leader and implementation of rules for the controlled foreign entities of Interconexión Eléctrica S.A. (ISA). 
  • Tax litigation. Constitutional Action to preserve tax benefits for urban renovation projects (2018) Plaintiff in a constitutionality decision which ratified the applicability of the income tax exemption for urban renovation projects, despite that the exemption had been seemingly repealed by Congress (Decision C-083-18). 

Other relevant experience:

  • Participation in the drafting of regulations about financial derivatives, public works for taxes, VAT regulations and special treatments, collective investment funds, the financial transactions tax, taxation on dividend distributions, withholding taxes, general anti-avoidance rules, and foreign portfolio investments, among others.  
  • Legal advice for important transactions, such as the structuring of Viva Malls (Almacenes Éxito), the restructuring of Ocensa, the merger of Éxito and Carulla, the design of the structure for the Termoyopal project, the mega-investments and unconventional power projects of Empresas Públicas de Medellin (EPM), the structuring of the power derivatives market in Colombia which led to the creation of Derivex, the merger of the Grupo Sura companies, the merger of Colombia Telecomunicaciones and Movistar, the definition of the tax structure of Colombia Telecomunicaciones following liquidation of the former Telecom, the sale of Correval, the acquisition of Isagén, and the restructuring of Emcali, among others. 
  • Representation of plaintiff or defendant in cases before administrative law courts and arbitration panels that include, among other clients, the Agency for the Legal Defense of the State, the Chamber of Commerce of Bogotá, the Ministry of National Education, Occidental de Colombia, HOCOL, Pacific Rubiales, ISA, EPM, Colombia Telecomunicaciones, XM, Ocensa, Prodeco, Credicorp, Trafigura, Grupo Sura, Louis Dreyfus, CNR, Motorola, Grupo Nutresa, Almacenes Éxito, Phillip Morris, Trafigura, PGS, Chubb, etc. 

Awards

Languages

Spanish

English

Portuguese

Catalina Hoyos
Founding Partner, Bogota

  choyos@goh.law ____ |____

Catalina is the partner in charge of the Tax Law and Tax Litigation Practices of the Firm. Her singular experience in arbitration panels stands out as well.

For her versatility, she has stood out in a number of fields of advisory and consulting work done for professional associations, the government and business enterprises. This includes litigation, transfer pricing disputes, mergers and acquisitions, definition of tax policies, digital economy, capital markets and international matters. Clients, professional associations and the authorities often turn to her to consult when they are facing the most critical decisions, and place their regulatory, litigation and negotiation strategies in her hands. Catalina’s credibility is impressive, not only among her peers and clients, but also with respect to the authorities that launch public policies in the country.

Catalina has been recognized as one of the most influential persons of the country. She has been professor of all the important universities and colleges of Colombia, as well as guest professor at various universities and institutions around the world; her interest in studying and learning is undeviating, permanent. She has been President and President of the Academic Commission of the Colombian Institute of Tax Law – of which it is an honor member. Her academic production is shown by the numerous works that she has published in books and specialized magazines in countries such as Colombia, Brazil, Holland, Belgium, Spain, the United States, India, Venezuela, Bolivia, and Argentina among others.

Catalina stands out for her strong education in technology and digital economy. She has used this in her profession permanently. Her preparation in these matters is not only confined to the legal aspects but also to the technical ones, thanks to the courses that she is permanently pursuing in the best universities of the world. Undoubtedly, she is a lawyer with a keen understanding of the changes that the world has undergone during the last years, and with the ability to foresee the challenges that confront companies and institutions as a consequence of such changes.

Her experience as arbiter for and attorney before arbitration panels has also been highlighted for the rigor and precision of her work. Catalina was arbiter of the most significant arbitration panel of recent history in the country. She has been appointed as expert in international arbitration panels.

READ MORE

  • Lawyer from Universidad del Rosario (1998) Scholarship student, 1996-1998. Advanced Studies Diploma (DEA, for the Spanish initials) from the Universidad de Salamanca. Candidate to PhD degree at U. Salamanca (PhD in Management, Justice and Public Finance). Current student of the LLM program in International Disputes at Queen Mary University of London. Specialist in tax law of Universidad del Rosario (2000) and specialist in international taxation (Universidad de Santiago de Compostela, España, 2006 and Universidad Austral de Buenos Aires, Argentina, 2002). Pursued executive studies in Fiscal and Management Policy (U. de Harvard), Blockchain (MIT), FinTech (Universidad de Oxford) and A Drive for Innovation (IESE- Universidad de Navarra).
  • Colombian Institute of Tax Law
  • Latin-American Institute of Tax Law
  • International Fiscal Association — IFA
  • International Bar Association — IBA

Local Books: 

  • Hoyos, C. (2014). Tax treatment of service income in Colombia and under double taxation treaties. In J. Bravo, P. Cahn-Speyer, J. Godoy, L. Gómez, M. Piñeros & M. Plazas (Eds.), Income taxes in comparative law (El impuesto sobre la renta en el derecho comparado) (pp. 669-719). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (2013). The control of constitutionality in tax court precedents. In A. Barbosa, G. Pardo & M. Salas (Eds.), Critical studies of tax court precedents. Volume III (Estudios críticos de jurisprudencia tributaria. Tomo III) (pp. 45-128). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (2008). Basis for the study of taxation of intangible property in Colombia – Local and international aspects. In Leyva (Coord.), Income taxes in comparative law: reflections for Colombia: a tribute to Mr. Dr. Juan Rafael Bravo-Arteaga (El impuesto sobre la renta en el derecho comparado: reflexiones para Colombia: homenaje al Dr. Juan Rafael Bravo Arteaga) (p. 627). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (2004). The claim of unconstitutionality as legal defense or unconstitutionality court decisions with ex nunc effects: putting forth the issues in tax law. In L. Cruz & A. Figueroa (Eds.), Studies on tax court precedents of the Council of State (La Jurisprudencia Tributaria del Consejo de Estado, Estudios) (p. 469). Bogotá: Instituto Colombiano de Derecho Tributario -ICDT.
  •  Hoyos, C. (2003). Transfer pricing in Colombia: a perspective under comparative law. Bogotá: Cámara de Comercio de Bogotá. 
  • Hoyos, C., & Botero, L. (1999). Payroll taxes and social security contributions in modern fiscal law. In Instituto Colombiano de Derecho Tributario -ICDT, Tax Law (Derecho Tributario) (2nd ed., pp. 853-877). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.
  • Hoyos, C. (1999). Payroll taxes and social security contributions in Colombia. In Instituto Colombiano de Derecho Tributario -ICDT, Tax Law (Derecho Tributario) (2nd ed., pp. 881-942). Bogotá: Instituto Colombiano de Derecho Tributario – ICDT 

International Books: 

  • Hoyos, C. (2020). Colombian Experience: Pitfalls and Challenges. Treatise on General Anti-Avoidance Rules – GAAR, CCH Wolter Kluwer [In preparation]

  • Hoyos, C. (2019). Taxation amidst digital revolution. What the heck are we going to do? In C. García, The fourth Industrial Revolution: Taxation of digital and technological companies in Spain and Latin America (4ª Revolución Industrial: La fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica) (pp. 253-302). Navarra: Aranzadi. 
  • Hoyos, C., García Novoa, C., & Fernández C, J. (2017). New taxation – Studies as a tribute to Jacques Malherbe. Bogotá: Instituto Colombiano de Derecho Tributario -ICDT.
  • Hoyos, C. (2016). Non- discrimination on the basis of nationality in International Investment Agreements (IIA’s): A Latin American Tax Perspective. In P. Pistone, D. Weber & G. Maisto (Eds.), Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective (pp. 27-37). Amsterdam: IBFD. 
  • Hoyos, C., Malherbe, J., Fantozzi, A., & Kapalle, U. (2011). Tax amnesties. Alphen aan den Rijn: Kluwer Law International. 
  • Hoyos, C., Coimbra Silva, P., Altamirano, A., & Sá, A. (2010). The big issues of penalties in tax law. São Paulo: Quartier Latin. 
  • Hoyos, C., Coimbra Silva, P., Altamirano, A., & Sá, A. (2010). The big issues of penalties in tax law. São Paulo: Quartier Latin. 
  • Hoyos, C. (2011). Global Individual Tax Handbook 2011. Amsterdam: IBFD
  • Hoyos, C., (2010). Royalties under double taxation treaties. In UPSA, ed., Temas de Derecho Tributario en Homenaje al Profesor Alfredo Benítez Rivas. Bolivia: UPSA.
  • Hoyos, C. y García, C. (Coords.), (2008). Taxes and their application, perspectives for the 21st century. (El Tributo y Su Aplicación. Perspectivas Para El Siglo XXI). Madrid Barcelona Buenos Aires: Marcial Pons. 
  • Hoyos, C., (2008). Related taxes and payroll taxes and social security contributions (Tributos vinculados y parafiscalidad). In: C. García and C. Hoyos, (Eds.), Taxes and their application, perspectives for the 21st century. Volume I (El tributo y su aplicación. Perspectivas para el siglo XXI. Tomo I). Madrid Barcelona Buenos Aires: Marcial Pons, pp.785-819. 
  • Hoyos, C., (2005). The characterization of transactions with intangible property in double taxation treaties. In P. Pistone, ed., Studies on constitutional and international tax law: a Latin American tribute to Víctor Uckmar. (Estudios de derecho tributario constitucional e internacional: homenaje latinoamericano a Víctor Uckmar). Buenos Aires: Editorial Ábaco de R. Depalma.
  • Hoyos, C., (2005). Transfer pricing in Venezuela. Asociación Venezolana de Derecho Tributario – AVDT.

Presentations at tax conventions and technical communications submitted at tax conventions (local and international):

  • Hoyos, C. (2019). Taxation amidst the digital revolution. Presentation at the 43rd Colombian Convention of Tax Law, Cartagena.
  • Hoyos, C. (2014). Taxation of internal development, purchasing and licensing of intangible property with productive assets in Latin America. Presentation at the IFA Regional Convention, Bolivia.
  • Hoyos, C. (2011). Legal Protection of Taxpayers in Colombia. Presentation at the Bolivian Convention of Tax Law. Santa Cruz de la Sierra.
  • Hoyos, C. (2010). Tax treatment of Cross- border transactions regarding intangible assets. Tax Policy Reflections for Latin America. Presentation at Global Convention of the Society for Economic Research on Copyright Issues (SERCI). Available at:
    http://www.serci.org/congress_documents/2010/hoyos.pdf 
  • Hoyos, C. (2010). Tax statute of limitations in Colombia. Presentation at the Bolivian Convention of Tax Law, Sucre. 
  • Hoyos, C. (2005). Taxation of intangible property in Colombia. Presentation. Memoirs of the 29th National Convention of Tax Law, ICDT, Cartagena.
  • Hoyos, C. (2004). The effects of VAT in Colombian economy. Presentation at the 22nd Latin American Convention of Tax Law, Quito.
  • Hoyos, C. (2002). Andean community law and national court precedents on payroll taxes and social security contributions. Presentation. Memoirs of the 26th National Convention of Tax Law, ICDT, Cartagena.

Specialized works published in magazines:

  • Hoyos, C., (2014). Critical aspects of VAT in Colombia – The 2012 tax reform. Revista de Derecho Privado (Private Law Magazine) (51), Universidad de los Andes, pp.4-33. 
  • Hoyos, C. (2011). Tax treatment of cross-border transactions on intangible property. Reflections for Latin America. Revista Del Instituto Colombiano De Derecho Tributario (Magazine of the Colombian Institute of Tax Law), (65) (, 81-142.  
  • Hoyos, C. (2011). Taxation of services under double taxation treaties. IFA. LEGIS.
  • Hoyos, C. (2005). Tax Penalties. Revista Del Colegio Mayor De Nuestra Señora del Rosario, Conmemoración del 25º Aniversario de la Especialización en Derecho Tributario (Magazine of the Universidad del Rosario. Special issue on the 25th anniversary of the specialization in tax law).  
  • Hoyos, C. (2005). General anti-avoidance rules in Colombia. Revista del Instituto Latinoamericano de Derecho Tributario (Magazine of the Latin American Institute of Tax Law), (Volumen II).
  • Hoyos, C. (1998). Payroll taxes and social security contributions in modern fiscal law. Revista Temas Jurídicos (Legal Topics Magazine) – Colegio Mayor De Nuestra Señora Del Rosario, (12).  
  • Hoyos, C. (1998). Payroll taxes and social security contributions in Colombia – Earned the José Ignacio de Márquez award in Economic Law, 1998”. Federación Nacional de Cafeteros de Colombia, Comité de Cafeteros del Quindío.  
  • Hoyos, C. (1998). Payroll taxes and social security contributions in Colombia – Colegio Mayor De Nuestra Señora Del Rosario, (12).  

Articles in magazines and other publications:

  • Hoyos, C. (2011) Taxation of Intellectual Property. International Tax Review (Euromoney), World Tax. ISSN: 0958-7594 p.1 – 3
  • Hoyos, C. (2010). Colombia tax system: opportunities to invest. Financier Worldwide.
  • Hoyos, C. (2002). Tax treatment of turnkey contracts in Colombia – A critical vision of the rulings of the Colombian Tax Administration on this matter. Revista del Instituto Colombiano de Derecho Tributario (Magazine of the Colombian Institute of Tax Law). ISSN 0122-0799. P 141-174

Unpublished works: 

  • Hoyos, C. Taxation of technology transfers. Fiscal policies in developing countries (PhD studies). Universidad de Salamanca.
  • Hoyos, C., (2010). Taxation of intangible property. Reflections for Columbia and Latin America (Advanced Studies Diploma). Universidad de Salamanca.
  • Year 2020: Legal advice to foreign investors for the development of medical cannabis pharmaceutical companies.
  • Leader in the definition of strategies in transfer pricing disputes relating to derivatives and commodities markets for clients such as Louis Dreyfus
  • Leader in the definition of strategies in tax litigation relating to territorial taxes, such as the municipal industry and commerce tax, the street lighting tax and the public works contribution, for clients such as Quala and Ocensa.
  • Year 2019: Acted as one of the members of the arbitration panel that settled the dispute between the Ruta del Sol Concessionaire and the National Infrastructure Agency (ANI) (the Odebrecht case).
  • Legal advice in the design of the mega-investments plan for Empresas Públicas de Medellín.
  • Leader in the definition of strategies in transfer pricing disputes related to low risk distributors for clients such as Trafigura.
  • Tax advice in the process of the reorganization of the insurance businesses of the Grupo Sura.
  • Year 2018: Drafted the tax regulations tailored to post conflict needs (works for taxes), under contract with the national Government’s High Counsel for Prosperity (Alta Consejería para la Prosperidad).
  • Plaintiff in a constitutionality decision which ratified the applicability of the income tax exemption for urban renovation projects, despite that the exemption had been seemingly repealed by Congress (Decision C-083-18).
  • Leader in the securing of a patrimony tax refund for Interconexión Eléctrica S.A. (ISA) and Empresas Públicas de Medellín (EPM), in an amount exceeding USD 100 M.
  • Leader and implementation of rules for the controlled foreign entities of Interconexión Eléctrica S.A. (ISA).

Prior years:

  • Participation in the drafting of regulations about financial derivatives, public works for taxes, VAT regulations and special treatments, collective investment funds, the financial transactions tax, taxation on dividend distributions, withholding taxes, general anti-avoidance rules, and foreign portfolio investments, among others.
  • Legal advice for important transactions, such as the structuring of Viva Malls (Almacenes Éxito), the restructuring of Ocensa, the merger of Éxito and Carulla, the design of the structure for the Termoyopal project, the mega-investments and unconventional power projects of Empresas Públicas de Medellin (EPM), the structuring of the power derivatives market in Colombia which led to the creation of Derivex, the merger of the Grupo Sura companies, the merger of Colombia Telecomunicaciones and Movistar, the definition of the tax structure of Colombia Telecomunicaciones following liquidation of the former Telecom, the sale of Correval, the acquisition of Isagén, and the restructuring of Emcali, among others.
  • Representation of plaintiff or defendant in cases before administrative law courts and arbitration panels that include, among other clients, the Agency for the Legal Defense of the State, the Chamber of Commerce of Bogotá, the Ministry of National Education, Occidental de Colombia, HOCOL, Pacific Rubiales, ISA, EPM, Colombia Telecomunicaciones, XM, Ocensa, Prodeco, Credicorp, Trafigura, Grupo Sura, Louis Dreyfus, CNR, Motorola, Grupo Nutresa, Almacenes Éxito, Phillip Morris, Trafigura, PGS, Chubb, etc.

Awards

Languages

Spanish

English

Portuguese