Nuevo cálculo del Iman e Imas a partir de 2016

Publication |  Agosto 26, 2015

La Corte Constitucional mediante sentencia C-492 de agosto de 2015 acaba de supeditar la constitucionalidad del Impuesto Mínimo Alternativo Nacional (Iman) e Impuesto Mínimo Alternativo Simple (Imas) para empleados, a que la base sobre la cual se calculan (Renta Gravable Alternativa) quede parcialmente exenta o pueda ser disminuida en el equivalente a un 25% de los pagos anuales correspondientes, recibidos por quien sea considerado como empleado para efectos tributarios.

Lee mas



Recent publications

Cyber-security-Data-Protection-Information-privacy-antivirus-virus-defence-internet-technology-concept

Publication

Privacy gets teeth: Australia’s new statutory tort and how it might look in practice

As of 10 June 2025, every Australian now has the right to sue for serious invasions of privacy.

Australia | June 18, 2025

Cybersecurity and data privacy
Multicolored mesh on a dark background

Publication

Patenting biomarker-related AI / machine-learning innovations

Defining patent-eligible subject matter under 35 U.S.C. § 101 is an ongoing struggle for the United States Patent and Trademark Office.

Canada | June 17, 2025

Intellectual property
Environment-natural-resources-trees-mountains-greens-horizon-AdobeStock_210930785

Publication

New South Wales Planning Quarterly

On 7 May 2025, the latest bill to amend the Environmental Planning and Assessment Act 1979 (EP&A Act) was passed by the NSW Parliament.

Australia | June 18, 2025

Consumer markets
Site search

Subscribe and stay up to date with the latest legal news, information and events . . .

Register now