Óscar Iván González

Practice Areas

Corporate Tax

Tax Litigation

Tax Planning

Tax Policy

Career

Oscar Gonzalez is the Managing Partner of GHAN Abogados and heads the Corporate Tax, Tax Litigation, Tax Planning and Tax Policy teams. He has more than 23 years of experience in the provision of tax and legal advice to Colombian and foreign companies that operate in different private and public sectors, as to natural persons, expatriates and family groups including family estate planning.

He is very well known for providing creative tax solutions to his clients, as a key support for the decision-making analysis to structure projects from a corporate, commercial and business point of view.

He is specially recognized for the advisory rendered to the Mining and Energy Planning Unit (“UPME” for its acronym in Spanish) and USAID regarding the understanding and implementation of the tax benefits provided in Law 1715 of 2014 for the renewable energy projects developed in Colombia. This advisory is considered a milestone in tax law in Colombia, due to the novelty of the tax incentives on renewable energy initiatives in the country and how these incentives have been applied in Colombia within the last 11 years.

In this sense, Oscar has participated in the elaboration, expedition, amendment and implementation of the tax regulations regarding procedures and requirements to access the tax incentives provided in Law 1715 of 2014 for renewable energy projects and energy efficiency initiatives. He has a deep understanding of the tax system and of the regulatory authorities and their enforcement.

He has actively participated in several tax policy projects related to the improvement of tax regulations in several sectors (among others, digital economy, telecommunication and renewable energy).

Oscar is also very well known for leading the tax advisory to international key players in the infrastructure sector in Colombia, offering a detailed and strategic guidance in the tax implications of their roles in some 4G infrastructure projects. Additionally, he has also represented several multinational companies and foreign company subsidiaries in tax administrative proceedings and tax litigation cases before the Colombian tax courts mainly regarding income tax, local turnover taxes and international taxation disputes.

Professional Memberships

International Fiscal Association – Colombian Branch (Scientific Director).

Colombian Institute of Tax Law (ICDT).

Publications

National Report. Latin America Congress of the International Fiscal Association (IFA). Rio de Janeiro. June 2024. Main tax implications of the foreign exchange variations in international operations.

VAT on Local and International Services, Colombian Institute of Tax Law (VAT book).

Tax Penalties in Colombia, in Colombian Tax Procedure, Temis, Second Edition.

Public Policy Proposal Regarding Tax Incentives, Tax Benefits Guidance, Colombian Institute of Tax Law.

Personal

Over the last 23 years, Oscar has been Professor of Tax Planning, Public Treasury and Civil Liability at Universidad del Rosario. He has also acted as Principal Lecturer at Universidad de los Andes and Universidad Javeriana as in several specialized tax courses.

He has also been a frequent speaker and advisor in different professional associations and merchants and industrial company associations.

Work Highlights

Oscar was appointed as National Speaker of Colombia in the 2024 Latin America Congress of the International Fiscal Association (IFA) held in Rio de Janeiro to discuss on the main tax implications of the foreign exchange variations in international operations.

For the last three years, Oscar as acted as Principal Professor of National and International Tax Planning in Tax Law Specialization in the University of El Rosario.

For 10 years in a row, Oscar has been the key speaker of the “Tax Structuring for Infrastructure Projects” module in the Course on Infrastructure: Financing and Regulation of the Universidad de los Andes.

For the last five years, Oscar has been a key trainer to the Financial Planners team of Skandia (a Sweden fund and insurance company with more than 60 years of presence in Colombia), regarding corporate tax matters and strategic tax highlights for the products offered by Skandia.

Oscar is usually appointed by the Colombian Institute of Tax Law as responsible of the Legal opinion to be granted to the Constitutional Court in several constitutional actions regarding tax legislation.

Industry Sector Expertise

Renewable energy projects

Infrastructure, construction and real estate.

Agro-industrial projects.

Retail.

Mining and Hydrocarbons.

Power generation and utilities.

Financing and private equity.

Pharmaceutical.

Telecommunications and mass consumption.

Liquor and tobacco.

Professional associations and non-profit entities.

Expert in these Jurisdictions

Colombia

Languages Spoken

Spanish, English.