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.

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).

  • LLM in International Disputes at Queen Mary University of London (2021).

  • 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. (2021). Derecho Tributario, Filosofía e Historia. Estudios en Homenaje a Juan Rafael Bravo Arteaga. Dirección Mauricio A. Plazas Vega. El concepto de tributo en el arbitraje de inversión. Bogotá: Instituto Colombiano de Derecho Tributario – ICDT.

  • Hoyos, C. (2021). Procedimiento Tributario Colombiano. En Catalina Plazas Molina y Juan de Dios Bravo González (Coord.) Extinción de la obligación tributaria. Editorial Temis Obras Jurídicas.

  • 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.

  • oyos, 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. (2006). Royalties under double taxation treaties. In J. Godoy (Coord.), Studies of international tax law: double taxation treaties (Estudios de derecho internacional tributario: los convenios de doble imposición) (p. 733). Bogotá: LEGIS. Available at:
    https://sidn.ramajudicial.gov.co/SIDN/DOCTRINA/TABLAS%20DE%20CONTENIDO%20Y%20TEXTOS%20COMPLETOS/344%20-%20DERECHO%20ADMINISTRATIVO,%20PROCESAL%20ADMINISTRATIVO,%20TRIBUTARIO/BELM-24027(Estudios%20de%20derecho%20tributario%20-Instituto).pdf

  • 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. (2021). Virtues and Fallacies of VAT. En F. Van Brederode, R. Chapter 21 VAT in Colombia: The Need for a Brand-New Architecture?. Walter Kluwer.

  • 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. (2015). Non- discrimination and fair tax treatment in Bilateral Investment Treaties (BIT’s) and Foreign Trade Agreements (FTA’s). [Blog]. Available at: http://kluwertaxblog.com/?s=Catalina+Hoyos&doing_wp_cron=1592597884.0230998992919921875000

  • Hoyos, C. (2015). Non-discrimination on the basis of Nationality in Latin American Countries. http://kluwertaxblog.com/?s=Catalina+Hoyos&doing_wp_cron=1592597884.0230998992919921875000

  • Hoyos, C. (2015). Will Colombia be able to get rid of the Financial Transactions Tax (FTT)? [Blog]. Retrieved from http://kluwertaxblog.com/2015/04/07/will-colombia-be-able-to-get-rid-of- the- financial- transactions- tax- ftt/?doing_wp_cron=1592587524.7549059391021728515625

  • Hoyos, C. (2011) Taxation of Intellectual Property. International Tax Review (Euromoney), World Tax. ISSN: 0958-7594 p.1 – 3

  • Hoyos, C. (2010). Ten keys for tax planning in trademark negotiations [Blog]. Available at: https://www.portafolio.co/economia/finanzas/claves-planeacion-tributaria-marcas-182094

  • Hoyos, C. (2010). Colombia tax system: opportunities to invest. Financier Worldwide.

  • Hoyos, C. (2009). International conventions and treaties with tax effects – other than double taxation treaties. Revista Nº 153 Legis. Available at: http://legal.legis.com.co/document/Index?obra=rimpuestos&document=rimpuestos_7680752a7ee0404ce0430a010151404c

  • 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.

Experience in Tax Law

  • Lawyer at Arenas, López, Montealegre y Plazas (1997-1999); Lawyer at Quiñones Cruz (2000-2001). Coordinator for the Tax Law and Foreign Trade Practice Group, Holguín, Neira, Pombo y Mendoza (2001-2002); Senior Associate of the Tax Law and Foreign Trade practice of Baker & McKenzie Colombia (2002-2004); Founding Partner of Godoy & Hoyos Abogados (2004 to date), President of the Colombian Institute of Tax Law (2014-2015).
  • Has provided professional associations and public agencies with legal advice relating to the issuance of regulations. These include the Ministry of Finance, Ministry of Commerce, the so-called High Counseling Body for the Post-Conflict, FENAVI, Asobolsa, Asofiduciarias, the Colombian Stock Exchange and the National Power Market. She stands out for her participation and leadership 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.
  • Has provided 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.
  • As part of her practice, she has been permanently active in litigation, pursuing and defending cases before the contentious administrative courts of Colombia. She has more than 18 years’ experience as active litigator or intervening party in nullification actions, actions for nullification and reinstatement of rights, constitutional actions, class actions and actions that seek direct redress.
  • The cases she has taken or defended before contentious administrative courts and arbitration panels include, among others, cases of the so-called Agency for the Legal Defense of the State, the Chamber of Commerce of Bogotá, Colombia, the Ministry of National Education, Occidental de Colombia, HOCOL, Pacific Rubiales, ISA, EPM, Colombia Telecomunicaciones, XM, OCENSA, Trafigura, PGS, Chubb, etc.

 Experience in Arbitration

  • To be underscored is her participation as arbiter of the arbitration panel for the case of Concesionaria Ruta del Sol against ANI (the national infrastructure agency) and in the arbitration of Perenco against AMV.
  • Has appeared as attorney for a number of public and private entities before arbitration panels.
  • Has been arbiter of panels and sole arbiter in a number of disputes managed by the Center of Arbitration and Conciliation of the Chamber Of Commerce of Bogotá and the Center of Arbitration of the Chamber of Commerce of Caracas, Venezuela.
  • Has appeared in court and before arbitration panels in a number of transfer pricing cases in Latin America.
  • She is a member of the roster of international arbiters and of the board of directors of the TRIBUTE Foundation (www.tribute-arbitration.org).

Experience in Relevant Cases working with the firm

  • Has participated in the drafting of tax 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.
  • Has provided 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 nonconventional 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.
  • Has taken or defended cases before contentious administrative courts and arbitration panels that include, among others, cases of the so-called Agency for the Legal Defense of the State, the Chamber of Commerce of Bogotá, Colombia, 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.

Academic Experience

  • Incumbent Prof. of Universidad del Rosario (Since 2007)
  • José Ignacio de Márquez Award in Economic Law, 1998.
  • Visiting Researcher of the International Bureau of Fiscal Documentation, Amsterdam, 2015.
  • Visiting Researcher of Georgetown University, 2015
  • Professorships and academic activities since 1998:

Local

  • Professor of undergraduate studies in fiscal law. Universidad del Rosario.
  • Professor of the specialization in tax law of Universidad de los Andes (Constitutional Tax Law and Corporate Tax Law).
  • Professor of the specialization in tax law of Universidad Javeriana (Taxation of intangible property and Taxation of payroll taxes and social security contributions).
  • Professor of the specializations in tax law and fiscal law of Universidad del Rosario (Constitutional Tax Law and Taxation of payroll taxes and social security contributions).
  • Professor of the specialization in tax law and international taxation of Universidad Externado de Colombia (Taxation of intangible property in comparative law and international law)
  • Professor of the specialization in tax law of Universidad del Norte (Constitutional Tax Law).

International

  • Professor of LLM studies in Tax Law of Universidad Andina de Bolivia (International taxation and transfer pricing)
  • Professor of the International Taxation Course of Universidad de Santiago de Compostela (Spain)
  • Lecturer at many national and international meetings and conventions. Of these, the following stand out: Speaker at the Latin American Convention of Tax Law (2004 and 2009); speaker at several International Tax Law Meetings in Buenos Aires, Argentina (Universidad Austral) (2007, 2019); guest speaker at Universidad de Barcelona (2010); speaker at several Tax Law Conventions in countries such as Peru, Mexico, Argentina, Venezuela and Bolivia; guest speaker at the Convention on Financial Transactions Tax of the European Union (2011) – University of Amsterdam; speaker at the IFA Latin American Convention (2014); guest speaker at the convention on “International Tax Law Duets”, arranged by the IBFD and the University of Amsterdam (2014); guest speaker at one of the Tax Knowledge Sharing Sessions of the IBFD (2015).
  • Researcher of the SERCI (Society for Economic Research of Copyrights) and ODAI (Spanish American Observatory on Copyright Law) on copyright taxation.
  • of the Global Tax Law magazine of the Latin American Institute of Tax Law
  • Guest researcher of the International Bureau of Fiscal Documentation (IBFD)- Amsterdam. Purpose of the research: Technology transfers in comparative law
  • Guest researcher at Georgetown. Purpose of the research: Technology transfers in comparative law.

Others:

  • Has pursued executive studies at Fiscal and Management Policy (Harvard University, Blockchain (MIT), FinTech (Saïd Business School of Oxford University) and A Drive for Innovation (IESE- Universidad de Navarra).

Has provided legal advice and litigation services to a large number of companies, professional associations and government agencies and entities. These include the Ministry of Commerce, the so-called High Counseling Body for the Post-Conflict, the Ministry of Education, Finagro, the so-called Agency for the Legal Defense of the State, Empresas Públicas de Medellín (EPM), Interconexión Eléctrica S.A. (ISA), Occidental de Colombia (Oxy), Oleoducto Central S.A. (OCENSA), CENIT Logística de Hidrocarburos, ExxonMobil, Grupo Éxito, Grupo Nutresa, Grupo Sura, BTG Pactual, BNP Paribas, Credicorp, Asobolsa, Asofiduciarias, Bolsa de Valores de Colombia, ANDI, FENAVI, Grupo Sanford, BHP Billiton, Maurel et Prom, Pacific Rubiales, Fedesoft, Vision Software, Grupo Corona, Grupo EMI, Quipux, Termoyopal, XM, Grupo Familia, Phillip Morris, Louis Dreyfus, Trafigura, among others.

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.

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).

  • LLM in International Disputes at Queen Mary University of London (2021).

  • 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.

Experience in Tax Law

  • Lawyer at Arenas, López, Montealegre y Plazas (1997-1999); Lawyer at Quiñones Cruz (2000-2001). Coordinator for the Tax Law and Foreign Trade Practice Group, Holguín, Neira, Pombo y Mendoza (2001-2002); Senior Associate of the Tax Law and Foreign Trade practice of Baker & McKenzie Colombia (2002-2004); Founding Partner of Godoy & Hoyos Abogados (2004 to date), President of the Colombian Institute of Tax Law (2014-2015).
  • Has provided professional associations and public agencies with legal advice relating to the issuance of regulations. These include the Ministry of Finance, Ministry of Commerce, the so-called High Counseling Body for the Post-Conflict, FENAVI, Asobolsa, Asofiduciarias, the Colombian Stock Exchange and the National Power Market. She stands out for her participation and leadership 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.
  • Has provided 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.
  • As part of her practice, she has been permanently active in litigation, pursuing and defending cases before the contentious administrative courts of Colombia. She has more than 18 years’ experience as active litigator or intervening party in nullification actions, actions for nullification and reinstatement of rights, constitutional actions, class actions and actions that seek direct redress.
  • The cases she has taken or defended before contentious administrative courts and arbitration panels include, among others, cases of the so-called Agency for the Legal Defense of the State, the Chamber of Commerce of Bogotá, Colombia, the Ministry of National Education, Occidental de Colombia, HOCOL, Pacific Rubiales, ISA, EPM, Colombia Telecomunicaciones, XM, OCENSA, Trafigura, PGS, Chubb, etc.

 Experience in Arbitration

  • To be underscored is her participation as arbiter of the arbitration panel for the case of Concesionaria Ruta del Sol against ANI (the national infrastructure agency) and in the arbitration of Perenco against AMV.
  • Has appeared as attorney for a number of public and private entities before arbitration panels.
  • Has been arbiter of panels and sole arbiter in a number of disputes managed by the Center of Arbitration and Conciliation of the Chamber Of Commerce of Bogotá and the Center of Arbitration of the Chamber of Commerce of Caracas, Venezuela.
  • Has appeared in court and before arbitration panels in a number of transfer pricing cases in Latin America.
  • She is a member of the roster of international arbiters and of the board of directors of the TRIBUTE Foundation (www.tribute-arbitration.org).

Experience in Relevant Cases working with the firm

  • Has participated in the drafting of tax 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.
  • Has provided 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 nonconventional 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.
  • Has taken or defended cases before contentious administrative courts and arbitration panels that include, among others, cases of the so-called Agency for the Legal Defense of the State, the Chamber of Commerce of Bogotá, Colombia, 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.

Academic Experience

  • Incumbent Prof. of Universidad del Rosario (Since 2007)
  • José Ignacio de Márquez Award in Economic Law, 1998.
  • Visiting Researcher of the International Bureau of Fiscal Documentation, Amsterdam, 2015.
  • Visiting Researcher of Georgetown University, 2015
  • Professorships and academic activities since 1998:

Local

  • Professor of undergraduate studies in fiscal law. Universidad del Rosario.
  • Professor of the specialization in tax law of Universidad de los Andes (Constitutional Tax Law and Corporate Tax Law).
  • Professor of the specialization in tax law of Universidad Javeriana (Taxation of intangible property and Taxation of payroll taxes and social security contributions).
  • Professor of the specializations in tax law and fiscal law of Universidad del Rosario (Constitutional Tax Law and Taxation of payroll taxes and social security contributions).
  • Professor of the specialization in tax law and international taxation of Universidad Externado de Colombia (Taxation of intangible property in comparative law and international law)
  • Professor of the specialization in tax law of Universidad del Norte (Constitutional Tax Law).

International

  • Professor of LLM studies in Tax Law of Universidad Andina de Bolivia (International taxation and transfer pricing)
  • Professor of the International Taxation Course of Universidad de Santiago de Compostela (Spain)
  • Lecturer at many national and international meetings and conventions. Of these, the following stand out: Speaker at the Latin American Convention of Tax Law (2004 and 2009); speaker at several International Tax Law Meetings in Buenos Aires, Argentina (Universidad Austral) (2007, 2019); guest speaker at Universidad de Barcelona (2010); speaker at several Tax Law Conventions in countries such as Peru, Mexico, Argentina, Venezuela and Bolivia; guest speaker at the Convention on Financial Transactions Tax of the European Union (2011) – University of Amsterdam; speaker at the IFA Latin American Convention (2014); guest speaker at the convention on “International Tax Law Duets”, arranged by the IBFD and the University of Amsterdam (2014); guest speaker at one of the Tax Knowledge Sharing Sessions of the IBFD (2015).
  • Researcher of the SERCI (Society for Economic Research of Copyrights) and ODAI (Spanish American Observatory on Copyright Law) on copyright taxation.
  • of the Global Tax Law magazine of the Latin American Institute of Tax Law
  • Guest researcher of the International Bureau of Fiscal Documentation (IBFD)- Amsterdam. Purpose of the research: Technology transfers in comparative law
  • Guest researcher at Georgetown. Purpose of the research: Technology transfers in comparative law.

Others:

  • Has pursued executive studies at Fiscal and Management Policy (Harvard University, Blockchain (MIT), FinTech (Saïd Business School of Oxford University) and A Drive for Innovation (IESE- Universidad de Navarra).

Has provided legal advice and litigation services to a large number of companies, professional associations and government agencies and entities. These include the Ministry of Commerce, the so-called High Counseling Body for the Post-Conflict, the Ministry of Education, Finagro, the so-called Agency for the Legal Defense of the State, Empresas Públicas de Medellín (EPM), Interconexión Eléctrica S.A. (ISA), Occidental de Colombia (Oxy), Oleoducto Central S.A. (OCENSA), CENIT Logística de Hidrocarburos, ExxonMobil, Grupo Éxito, Grupo Nutresa, Grupo Sura, BTG Pactual, BNP Paribas, Credicorp, Asobolsa, Asofiduciarias, Bolsa de Valores de Colombia, ANDI, FENAVI, Grupo Sanford, BHP Billiton, Maurel et Prom, Pacific Rubiales, Fedesoft, Vision Software, Grupo Corona, Grupo EMI, Quipux, Termoyopal, XM, Grupo Familia, Phillip Morris, Louis Dreyfus, Trafigura, among others.

Awards

Languages

Spanish

English

Portuguese