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Régimen cambiario e inversión extranjera en Colombia. Serie de Derecho Tributario Internacional

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  • Carolina Acosta Ramos

Abstract

Desde que fue expedida a principios de los noventa, la regulación de cambios internacionales (Resolución Externa 13 de 1993) ha sufrido un claro proceso de simplificación. La reciente Resolución Externa I de 2018, que compila y actualiza el régimen de cambios internacionales, refleja un esfuerzo de la Junta Directiva del Banco de la República para que la normativa sea coherente con un nuevo entorno de flotación cambiario, un sistema financiero más desarrollado, un mercado que demanda nuevos productos para facilitar su actividad con agentes del exterior y un mayor nivel de riesgo derivado de las actividades cambiarías. Sin embargo, a pesar de la flexibilización de las normas cambiarías, existe la percepción de que la regulación sigue siendo restrictiva y que limita operaciones con el exterior que ya están autorizadas. Es por eso muy importante la labor de divulgación y capacitación de las normas cambiarias. Gerardo Hernández Correa

Suggested Citation

  • Carolina Acosta Ramos, 2019. "Régimen cambiario e inversión extranjera en Colombia. Serie de Derecho Tributario Internacional," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1080, October.
  • Handle: RePEc:ext:derech:1080
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    References listed on IDEAS

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    1. Pavel Ciaian & Miroslava Rajcaniova & d’Artis Kancs, 2016. "The digital agenda of virtual currencies: Can BitCoin become a global currency?," Information Systems and e-Business Management, Springer, vol. 14(4), pages 883-919, November.
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