Catalina Hoyos Jiménez

  • Partner
  • 6348533
  • choyos@godoyhoyos.com
  • Español, inglés, Portugués.

Profile

She is the partner in charge of the tax department of the firm. Her practice areas include tax planning, advisory work and litigation in local, national, international and Andean community tax matters. She also leads the practice of tax advisory work in tax policy and transfer pricing matters.

  • Experience
  • Publications
  • Academic training

Working background

Lawyer at Arenas, López, Montealegre y Plazas (1997-1999); Lawyer at Quiñones Cruz (2000-2001). Coordinator of the Tax Law and Foreign Trade Practice Group at Holguín, Neira, Pombo y Mendoza (2001-2002); Senior associate of the Tax Law and Foreign Trade Practice Group Baker & McKenzie Colombia (2002-2004); Founding Partner of Godoy & Hoyos Abogados (2004 through date).

Publications, Presentations and Articles

Academic and investigative activities

Official Professor of Rosario University (since 2007)

José Ignacio de Márquez Award on Economic Law, 1998.

Visiting Investigator of the International Bureau of Fiscal Documentation, Amsterdam, 2015.

Classes and academic activities since 1998:

Local

  • Undergraduate Professor of Public Finance class. Rosario University.
  • Professor of the Tax Specialization at Los Andes University (Constitutional Tax Law and Corporate Tax Law).
  • Professor of the Tax Law Specialization at Javeriana University (Intangibles Taxation and Taxation of rates, contributions and parafiscal contributions).
  • Professor of the Tax Law and Public Finance Specializations at Rosario University (Constitutional Tax Law and taxation of rates, contributions and parafiscal contributions).
  • Professor of the Tax Law and International Taxation Specialization at Externado de Colombia University (Intangibles Taxation in Compared and International Law)
  • Professor of the Tax Law Specialization at Universidad del Norte (Constitutional Tax Law).

International

  • Professor of the Tax Law Masters Program at Andina de Bolivia University (International Taxation and Transfer Pricing).
  • Professor of the International Taxation Course at Santiago de Compostela University (Spain).
  • Speaker in several national and international seminars, of which the following can be highlighted: speaker at the Latin American Tax Law Congress (2004); speaker at the International Tax Law Conference in Buenos Aires, Argentina (Austral University) (2007); invited speaker at Barcelona University (2010); presenter in several Tax Law Congresses in countries such as Peru, Venezuela and Bolivia; invited speaker at the Financial Transactions Taxation Congress in the European Union (2011) – Amsterdam University; presenter at the IFA Latin American Congress (2014); invited speaker at the “International Tax Law Duets” Congress organized by IBFD and Amsterdam University (2014); invited presenter at one of the “Tax Knowledge Sharing Sessions” of IBFD (2015).
  • Investigator at SERCI (Society for Economic Research on Copyright Issues) and ODAI (Observatorio Iberoamericano de Derechos de Autor) on copyright taxation matters.
  • Director of the Global Tax Law magazine of the Latin American Tax Law Institute.
  • Visiting Investigator of the International Bureau of Fiscal Documentation (IBFD) - Amsterdam.

Publications - Books

Local

  • El Impuesto sobre la renta en el derecho comparado, ICDT, 2014. Author of the chapter: “Tratamiento tributario de las rentas por servicios en Colombia y en los Convenios de Doble Imposición”.
  • Estudios Críticos de Jurisprudencia Tributaria, Tomo III, ICDT, 2013. Author of the chapter: “El control de constitucionalidad en la jurisprudencia contenciosa tributaria”
  • El impuesto sobre la renta en el Derecho Comparado, Reflexiones para Colombia. ICDT, 2008. Author of the chapter: “Fundamentos para el estudio de la tributación de intangibles en Colombia- Aspectos locales e internacionales”.
  • Estudios de derecho internacional tributario, LEGIS, 2006. Author of the chapter: “Los cánones o regalías en los convenios de doble imposición”.
  • La Jurisprudencia Tributaria del Consejo de Estado, Estudios. Co-author. Colombian Institute of Tax Law, 2004. Author of the chapter: Excepción de inconstitucionalidad vs fallos de inexequibilidad con efectos ex nunc: planteamiento del problema en materia tributaria.
  • Los Precios de Transferencia en Colombia: Una perspectiva desde el derecho comparado. Co-author. Publication of the Bogota Chamber of Commerce, 2003.
  • Derecho Tributario. Colombia Institute of Tax Law, 1998 (co-author). Author of the chapters: La parafiscalidad en el derecho hacendístico contemporáneo y La parafiscalidad en Colombia.

International

  • “The principle of Non-Discrimination in the IIA’s”, IBFD, Amsterdam, 2015. Co-author.
  • “Financial Transactions Tax (FTT) in the EU”, IBFD, Amsterdam, 2012. Co-author.
  • “Tax Amnesties”, Ed. Kluwer Law International, Bruselas, 2011. Co-author.
  • “Grandes Temas de Direito Tributario Sancionador”, Quartier Latin, Sao Paulo, 2010. Co-author.
  • “Global Corporate Tax Handbook”, International Bureau of Fiscal Documentation (IBFD), Amsterdam, 2011. Co-author.
  • “Global Individual Tax Handbook”, International Bureau of Fiscal Documentation (IBFD), Amsterdam, 2011. Co-author.
  • “Temas de Derecho Tributario en Homenaje al Profesor Alfredo Benítez Rivas”, UPSA, Bolivia, 2010. See chapter “Las regalías en los Convenios de Doble Imposición”.
  • El Tributo y su aplicación. Perspectivas para el S. XXI” (Dos Tomos), Marcial Pons Buenos Aires- Madrid-Barcelona, 2008. Coordinator.
  • El Tributo y su aplicación. Perspectivas para el S. XXI. Marcial Pons Buenos Aires, Author of the chapter on “Tributos vinculados y parafiscalidad “.
  • Estudios de derecho tributario constitucional e internacional. Homenaje latinoamericano a Victor Uckmar, Editorial Depalma, Buenos Aires, 2005. Co-author. Author of the chapter: “La caracterización de las operaciones sobre intangibles en los convenios de doble imposición”.
  • Precios de Transferencia en Venezuela. Publication of the Asociación Venezolana de Derecho Tributario, 2005.

Papers and technical communications (local and international)

  • Tributación del desarrollo interno, compra y licenciamiento de bienes intangibles con bienes productivos en América Latina. Paper for the IFA Regional Meeting, Santa Cruz, 2014.
  • La Protección Jurídica de los Contribuyentes. Paper for the Venezuelan Tax Law Congress, Caracas, 2012.
  • La Protección Jurídica de los Contribuyentes en Colombia. Paper presented at the Bolivian Tax Law Congress, Santa Cruz de la Sierra, 2011.
  • “Tax treatment of Cross border transactions regarding intangible assets. Tax Policy Reflections for Latin America”. Paper presented at the Society for Economic Research on Copyright Issues (SERCI) Global Congress, 2010.
  • “La prescripción tributaria en Colombia”. Paper for the Bolivian Tax Law Congress, Sucre, 2010.
  • “Tributación de intangibles en Colombia”. Paper for the XXIX Tax Law National Congress Memoirs, Cartagena, 2005.
  • “Los efectos del IVA en la economía colombiana”. Paper for the XXII Latin American Tax Law Congress, Quito, 2004.
  • “El derecho comunitario andino y la jurisprudencia nacional sobre tasas y exacciones parafiscales”. Technical communication for the XXVI Tax Law Congress Memoirs, Cartagena, 2002.

Scientific work published in magazines

  • Aspectos Críticos del IVA en Colombia- la Reforma de 2012. Published in: Revista de Derecho Privado Nº 51, Law Faculty, Los Andres University, 2014.
  • Tratamiento Tributario de las operaciones Transnacionales sobre Intangibles. Reflexiones para América Latina. Colombian Institute of Tax Law Magazine, 2011.
  • Tributación de Servicios en los Convenios de Doble Imposición. IFA-LEGIS, 2011.
  • Sanciones tributarias. Published in: Colegio Mayor de Nuestra Señora del Rosario Magazine, Commemoration of the 25th anniversary of the Tax Law Specialization, Bogotá, 2005.
  • “La cláusula antielusiva en Colombia”. Published in: Latin American Tax Law Institute Magazine, volume II, 2005.
  • La parafiscalidad en el derecho hacendístico contemporáneo
    Published in: Revista Temas Jurídicos N° 12, Colegio Mayor de Nuestra Señora del Rosario, 1998.
    Derecho Tributario, Colombian Institute of Tax Law, 1998.
  • “La parafiscalidad en Colombia ”Premio José Ignacio de Márquez de Derecho Económico, 1998.
    Published in: Federación Nacional de Cafeteros de Colombia, Comité de Cafeteros del Quindío, 1998.
    Revista Temas Jurídicos N° 12”, Colegio Mayor de Nuestra Señora del Rosario, 1998.
    Derecho Tributario”, Colombian Institute of Tax Law, 1998.

Articles in magazines and other publications

  • Non- discrimination and fair tax treatment in Bilateral Investment Treaties (BIT’s) and Foreign Trade Agreements (FTA’s). Kluwer Tax Blog, 2015. http://www.kluwertaxlawblog.com/blog/author/catalinahoyos/
  • Non-discrimination on the basis of Nationality in Latin American Countries. Kluwer Tax Blog, 2015. http://www.kluwertaxlawblog.com/blog/author/catalinahoyos/
  • Will Colombia be able to get rid of the Financial Transactions Tax? Kluwer Tax Blog, 2015. http://www.kluwertaxlawblog.com/blog/author/catalinahoyos/
  • Diez claves para la planeación tributaria de los negocios sobre marcas. Article published in El Portafolio, December 15, 2010.
  • Taxation of Intellectual Property. Published in: International Tax Review (Euromoney), World Tax 2011.
  • Colombia tax system: opportunities to invest. Published in: Financier Worldwide, UK, 2010.
  • “Tratamiento fiscal de los contratos llave en mano en Colombia - Crítica a la doctrina de la Administración de Impuestos en esta materia”,
    Colombian Institute of Tax Law Magazine, 2002.
  • “Convenios Internacionales con Incidencia Tributaria distintos de los CDI”. Published in: Revista Impuestos. Legis. June 2009.

Unpublished scientific work

  • “Tributación de Intangibles. Reflexiones para Colombia y América Latina”. Paper presented at the Salamanca University for the obtaining of the Master of Advanced Studies (MAS), 2010.
  • “La tributación de las transferencias de tecnología. Políticas Fiscales en países en vías de desarrollo”. Doctoral thesis.

 

Attorney-at-law from Universidad Colegio Mayor de Nuestra Señora del Rosario (1998) – Earned a scholarship from 1996 to 1998. Advanced Studies Diploma (DEA) of Universidad de Salamanca. PhD candidate of Universidad de Salamanca. Tax Law specialist from Universidad del Rosario (2000) and Specialist in International Tax Law (Universidad de Santiago de Compostela, España, 2006 and Universidad Austral de Buenos Aires, Argentina, 2002). José Ignacio de Márquez award in Economy Law, 1998. Incumbent Professor at Universidad del Rosario. Visiting Professor at several national and international tax law schools since 1998 – at undergraduate, graduate and master levels. These include University of Amsterdam, Universidad de Barcelona, Universidad de Santiago de Compostela, Universidad Austral de Buenos Aires, Universidad Andina Simón Bolívar de La Paz. Honorary Member of the Colombian Institute of Tax Law (ICDT) and member of the Board of Directors of the ILADT (Latin American Institute of Tax Law). Member of IFA (International Fiscal Association). Former President of the Academic Commission and former Vice-President of the Colombian Institute of Tax Law. She is a member of the list of arbitrators to the Bogota Chamber of Commerce and to TRIBUTE.