Mónica Hernández
Partner, Bogota

  mhernandez@goh.law ____ |____

Mónica provides comprehensive tax advice to both natural persons and corporate entities. For her studies and experience, she gives advice not only in respect of local aspects but also in international tax matters. This enables her to have an ampler vision of her clients’ needs, and guarantees comprehensive advice and support. She also has ample experience in regular tax advisory work, litigation, and transfer pricing compliance work.

  • Lawyer from Pontificia Universidad Javeriana. Specialist in tax law from Universidad del Rosario. LLM degree in international tax law from the University of Leiden, Netherlands.

  • Colombian Institute of Tax Law (ICDT for the Spanish initials)
  • International Fiscal Association (IFA)

  • The adoption of international treaties under the multilateral framework proposed by the BEPS Action plan 15 – Colombia, in the records published of the IFA Regional Latin American Meeting of 2018
  •  Action 8: Considerations of the BEPS Action plan, in Results of the BEPS Action plan and its application in Colombia. ICDT and IFA, 2016, pages 169-180.  
  •  Permanent establishment as threshold for cross-border business income taxation – issues stemming from the simultaneous use of the PE notion in Colombina tax law and in its tax treaties, published in the Memoirs of the Colombian Convention of Tax Law of 2014. February 2014, ICDT.  
  •  Application of general anti-avoidance rules in Colombia. Published in the Tax Magazine (Revista Impuestos). Issue No. 180 Nov-Dec 2013. Editorial Legis. 
  •  The BRICs: Tax Treaty Policy Regarding Dividends. Published in the Bulletin for International Taxation. IBFD, 2012 (Volume 66), No. 8. Published online: July 10, 2012.  

  • Mafer Real Estate (2019). Tax planning of the VIS project to be carried out by Mafer Real Estate and
  • Renergética Sucursal Colombia 2018 – to date: Creation of tax structure to develop projects related to renewable energies. Support in the implementation of such projects. 
  • Compañía de Servicios e Inversiones Alpes SAS (2017 – to date). Support in the tax analysis of the convenience to invest through a private capital fund (“PCF”). Support in the implementation of the PCF and in carrying the investments and business developed through the PCF. 
  • Louis Dreyfus, Trafigura and Vitol (2017 – to date). Support in tax disputes concerning transfer pricing issues. Emphasis on commodity traders such as Louis Dreyfus, Trafigura and Vitol. 
  • Tax advice to high equity taxpayers (2017 – to date). Tax advice for the wealth management of individuals and families who are high equity taxpayers. 
  • Credicorp Capital, Vitol, Exxon Mobil (2017 to date). Tax advice on the tax effects and implementation of stock option plans for several companies, such as Credicorp Capital, Vitol and Exxon Mobil. In addition, tax advice on the structuring of the payroll of several companies. 
  • Congo Films, Bizagi, Vision Software (2017 – 2019). Tax advice on the implementation of the services export regime for VAT purposes. 
  • Somos Masa and Lemco (2018 – to date). Tax advice on the reorganization strategy of companies such as Somos Masa and Lemco, always with special attention to international issues related therewith. 
  • UT Voz (2019) Tax advice on the several options to incorporate an investment vehicle in Colombia and take advantage on the tax benefits offered by the Colombia law for R&D projects. 

Awards

Languages

Spanish

English

German

Portuguese

Mónica Hernández
Partner, Bogota

  mhernandez@goh.law ____ |____

Mónica provides comprehensive tax advice to both natural persons and corporate entities. For her studies and experience, she gives advice not only in respect of local aspects but also in international tax matters. This enables her to have an ampler vision of her clients’ needs, and guarantees comprehensive advice and support. She also has ample experience in regular tax advisory work, litigation, and transfer pricing compliance work.

  • Lawyer from Pontificia Universidad Javeriana. Specialist in tax law from Universidad del Rosario. LLM degree in international tax law from the University of Leiden, Netherlands.

  • Colombian Institute of Tax Law (ICDT for the Spanish initials)
  • International Fiscal Association (IFA)

  • The adoption of international treaties under the multilateral framework proposed by the BEPS Action plan 15 – Colombia, in the records published of the IFA Regional Latin American Meeting of 2018
  •  Action 8: Considerations of the BEPS Action plan, in Results of the BEPS Action plan and its application in Colombia. ICDT and IFA, 2016, pages 169-180.  
  •  Permanent establishment as threshold for cross-border business income taxation – issues stemming from the simultaneous use of the PE notion in Colombina tax law and in its tax treaties, published in the Memoirs of the Colombian Convention of Tax Law of 2014. February 2014, ICDT.  
  •  Application of general anti-avoidance rules in Colombia. Published in the Tax Magazine (Revista Impuestos). Issue No. 180 Nov-Dec 2013. Editorial Legis. 
  •  The BRICs: Tax Treaty Policy Regarding Dividends. Published in the Bulletin for International Taxation. IBFD, 2012 (Volume 66), No. 8. Published online: July 10, 2012.  

  • Renergética Sucursal Colombia 2018 – to date
  • Creation of tax structure to develop projects related to renewable energies. Support in the implementation of such projects.
  • Compañía de Servicios e Inversiones Alpes SAS (2017 -to date)
  • Support in the tax analysis of the convenience to invest through a private capital fund (“PCF”). Support in the implementation of the PCF.
  • Tax support in all the new business that have been developed through the PCF.
  • Mafer Real Estate (Year 2019)
  • Year 2017 – 2020: Support in tax disputes concerning transfer pricing issues – especially in relation to commodities for clients such as Louis Dreyfus, Trafigura and Vitol.
  • Year 2019 – to date: Wealth management of several high equity taxpayers.

Awards

Languages

Spanish

English

German

Portuguese