GHAN Abogados

GHAN Abogados is a Colombian law firm founded in 2014 by Oscar Iván González. The firm specialises in tax law, transfer pricing and the tax structuring of investment projects, with particular strength in the energy and infrastructure sectors. It is widely recognised in the Colombian tax market for its support to national and international clients in strategic tax planning, international taxation and complex project structuring. The firm has built a strong reputation for advising on large-scale renewable energy and efficiency projects, as well as in international tax planning and tax litigation. It has been recognised by international publications such as International Tax Review and The Legal 500 for its tax practice and its work in energy transition and sustainability matters.

Tax

GHAN Abogados provides comprehensive tax advisory services, including strategic tax planning, international taxation, transfer pricing, tax litigation and the tax structuring of private and public investment projects. The firm is particularly recognised for its work in the energy sector, advising on the tax structuring of renewable energy and energy efficiency projects, and on the application of tax incentives under Law 1715 of 2014 and the Colombian Tax Code.

The firm has advised on several of the most significant solar, wind and biomass projects currently under development in Colombia. Recent highlights include advising Parque Solar Puerta de Oro, the first investment in Colombia by Patria Investments, on the strategy and procedures to access tax incentives for a 300 MW solar farm, and Refoenergy Villanueva S.A.S. E.S.P., a subsidiary of EDF Renewables, on tax incentives for the largest biomass project under construction in the country.

Within the last year, the firm has advised Colombian subsidiaries and SPVs of ABO Wind (Germany), Zelestra (Spain), Greenyellow (France), Grenergy (Spain) and Mainstream Renewable (Ireland) on tax investment strategies to obtain and optimise renewable energy tax incentives.

The firm also advises major energy companies and developers, including AES Colombia, Celsia, Siemens Energy, Parex Resources, Enerfin (Statkraft) and Elecnor, on the tax structuring of projects and the application of incentives under Law 1715 of 2014.

In international taxation, the firm regularly assists multinational groups and Colombian companies with cross-border tax planning, double taxation treaties and permanent establishment matters. Recent mandates include advising Automotores Toyota Colombia (Colombia–Japan), TotalEnergies (Colombia–France), SEC Latam (Italy–Colombia), Mabe Colombia (Colombia–Mexico) and ABO Energy (Colombia–Germany).

The firm also has experience in tax litigation, particularly in international tax disputes. It represented Mabe Colombia S.A.S. in several cases regarding the application of the Colombia–Mexico double taxation treaty, obtaining favourable decisions before the Council of State.

Additionally, GHAN Abogados participates in tax policy discussions with government entities and industry associations, and has advised the Mining and Energy Planning Unit (UPME) and USAID on the structuring and promotion of renewable energy tax incentives.

The firm regularly advises multinational companies on cross-border tax matters and international investment structures. Recent international mandates include:

• Advising Patria Investments (Brazil) on its first solar investment in Colombia.
• Advising EDF Renewables (France), ABO Wind (Germany), Zelestra (Spain), Greenyellow (France), Grenergy (Spain) and Mainstream Renewable (Ireland) on tax strategies for renewable energy projects in Colombia.
• Advising Toyota (Japan), TotalEnergies (France) and Mabe (Mexico) on international tax structuring and treaty matters.

• Tax law
• International taxation
• Transfer pricing
• Tax structuring of investment projects
• Renewable energy tax incentives
• Tax litigation
• Indirect tax
• Tax policy and regulatory advisory

Bogotá D.C, Colombia