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Santiago Arbouin

Partner

Portrait ofSantiago Arbouin

Santiago Arbouin

Partner

Contact
CMS Rodríguez-Azuero
Carrera 11 #77a-99
Edificio Revista Semana
Bogotá
Colombia
Languages Spanish, English

Santiago is Partner and leads the Customs Law & Trade practice and  the Tax area for the Firm. He has more than 15 years of experience advising national and international clients in local tax, international tax, customs tax, foreign trade and customs law from the strategic planning perspective. He has experience in the application of free trade agreements and multilateral and binational foreign trade agreements, as well as in treaties to avoid double taxation and in the creation and negotiation of Free Zones and special customs areas. He has been a promoter of foreign trade forums and Foreign Investments.

More than 10 years as a professor of taxation on foreign,Tax Planning and direct foreign investment at the Universidad de la Sabana, and corporate taxation and foreign investment in the Pontificia Universidad Javeriana. He has been a guest speaker at various national and international tax events.

Professional Experience:

  • 2020-present – Partner CMS Rodríguez-Azuero, Bogotá. Colombia.
  • 2010-2020 – Managing Partner of Unión Navas Arbouin lawyers and leader of Taxes and Foreign Trade of the same firm, Bogota Colombia
  • 2007-2010 – Deloitte Colombia Senior Tax & Legal Lawyer, Bogotá, Colombia
  • 2007 – Crowe Horwath Senior Tax & Legal Lawyer.
  • 2002-2006 – Junior Associate of Taxes & Customs of Zuleta, Acosta, Suarez, Ibarra, Araque & Jaramillo Abogado, Bogotá, Colombia.
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Memberships & Roles

  • Founding member of FIECE (Forum for the Integration of Colombian Entrepreneurs Abroad).
  • Member of the signature committee of the Office of the Taxpayer and Customs User.
  • Member of the Board of Directors of the Club el Rincón de Cajicá.
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Awards & Rankings

  • Recognition in Legal 500 Latin America 2024 in the areas of Tax and International Trade & Customs.
  • Santiago Arbouin, Recognition in Legal 500 Latin America 2024, as Recommended Lawyer in the areas of Tax and International Trade & Customs.
  • Recognition in Leaders League 2024, in the areas of Tax – Corporate Tax as Recommended.
  • Nominated as international trade & customs lawyer of the year at the Legal 500 shortlist 2023.
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Publications

  • Author, “Merseytram as a failure project finance” the school of management, the University of Salford, Manchester, England. June 2006.
  • Co-author, "Legal Relationship between companies providing public services and users as a consequence of the fee", Intellectum, Universidad de la Sabana. 2013.
  • Author, “2017 Tax Update Manual”. Fenalco Valledupar. February 2017.
  • Author, Tax Update Manual 2018. Chamber of Commerce of Santa Marta. August 2018.
  • Author, e-book "Free zones and treaties to avoid double taxation". Ekomercio.com
  • Author, e-book "Tax effects and foreign trade of the entry of Colombia to the OECD" Ekomercio.com
  • Author, e-book "Tax differences in Colombian commercial contracts". Ekomercio.com
  • Author, "Increased property tax on social and sports clubs: Tax expropriation or fair collection instrument?" published in the magazine "The World of Clubs". 2023.
  • Author, The possible end of free zones in Colombia. 2022.
  • Author, "Increased property tax in social and sports clubs: Tax expropriation or fair instrument of collection?" published in the magazine "El Mundo de los Clubes". 2023.
  • Bimonthly Tax Bulletin.
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Education

  • 2008 – Postgraduate studies in Tax Law, Pontificia Universidad Javeriana, Bogotá, Colombia
  • 2006 - Master of Science C, Management Practice, The School of Business, The University of Salford, Manchester, England
  • 2005 - Lawyer, Faculty of Law, Universidad de la Sabana, Bogotá, Colombia
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Expertise

Feed

02/05/2024
Tax Bulletin No. 61
We are pleased to share with you the Tax Bulletin for March and April.  In this edition we are pleased to include the DIAN tax ruling and the OECD administrative guide, among other items.   For more...
Publication
01/02/2024
Tax Bulletin No. 60
We are pleased to share with you the Tax Bulletin for December and January.  In this edition, we are pleased to share the concepts of addition by Dian, the OECD administrative guide for PES, among others. For...
Publication
26/01/2024
CMS Expert Guide to Mastering OECD's Pillar Two in Colombia
1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules? No. 2. What is the implementation status of Pillar Two/GloBE rules? No information available. 3. Have the...
Expert Guide
Comparable
19/12/2023
The Constitutional Court decided to override rules related to the Simple...
The Constitutional Court annulled the rule related to the Simple Taxation Regime introduced by Law 2277 of 2022 which established a lower income threshold and a higher rate for certain taxpayers that...
Publication
24/10/2023
Foreign trade implications derived from the tensions between Colombia and...
Recent tensions between the Colombian government and the Israeli government, in relation to war crimes committed in the Gaza Strip, have led to interruptions in Israeli exports to Colombia, especially...
Publication
25/09/2023
Tax Bulletin No. 59
We are pleased to share the Tax Bulletin with the most relevant regulations and decisions issued in tax and customs matters during July – August 2023. Among other topics, we briefly summarize about...
Newsletter
27/07/2023
Customs Optimization: Strategies and Tools to Streamline Foreign Trade
Efficiency in customs processes plays a pivotal role in the success of international operations within foreign trade. To this end, we shall delve into diverse strategies and tools businesses can employ...
Publication
04/07/2023
Tax Bulletin No. 58
We are pleased to share Tax Bulletin No. 58 in which you can find the new guidelines for the application of the New Customs Penalty Regime; guidelines in the determination of the tax cost of the shares...
Publication
02/05/2023
Tax Bulletin No. 57
We are pleased to share Tax Bulletin No. 57 in which you can find the way to apply the tax benefits in consolidated legal situations after the derogations of Law 2277 of 2022 (Tax Reform 2022); the guidelines...
Publication
02/03/2023
Tax Bulletin No. 56
We are pleased to share our new version of the Tax Bulletin with the most recent regulations and doctrine on tax matters. In this opportunity, we would like to present the clarifications on the tax procedure...
Publication
02/02/2023
Tax Bulletin No. 55
We are pleased to share our new version of our Tax Bulletin. Under this version, we present all the information you need to know about the Simple Tax Regime (“Regimen SIMPLE” for its acronym in Spanish)...
Newsletter
16/01/2023
Tax Bulletin No. 54
We are pleased to share the Tax Bulletin No. 54. On December 13 of 2022, the Colombian government enacted the new tax reform, Law 2277 of 2022. Under this new version of the Tax Bulletin, we will explore...
Publication
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