ISSN 2027-2952

Directoriode Servicios Legales

DirectoryLegal Services

Título: Directorio de Servicios Legales / Legal Services Directory

ISSN 2027-2952

Volumen I – No. 2

Editorial: Fiducoldex-Fideicomiso Proexport ColombiaVicepresidencia de Inversión ExtranjeraInfo@proexport.com.co

Editor:Dirección Legal y Clima de InversiónTeléfono: + (57)(1) 560 0100 – Fax: +(57)(1) 341 5689

Imagen de Portada: Natalia Fuentes LoboguerreroImpreso en:

Bogotá D.C., Colombia – Enero 2009

La versión digital de este documento se encuentra en:www.inviertaencolombia.com.cowww.investincolombia.com.co

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INTRODUCCIÓN

El Directorio de Servicios Legales sirve de guía a los inversionistas extranjeros sobre algunas de las más

prestan servicios en las áreas legales de interés de los inversionistas.

PROEXPORT, como entidad editora de esta guía, no asume responsabilidad alguna que se derive de su contenido. Se autoriza su reproducción, no comercial, parcial o total, citando a su editor como la fuente.

PROEXPORT does not assume any responsibility for its contents. Commercial reproduction of this guide, in part or in whole, is permitted quoting its publisher as the source.

INTRODUCTION

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SERVICIOS PROMOCIÓNPromoción del país, sectorial y de proyectos.www.inviertaencolombia.com.co

ATENCIÓN A INVERSIONISTAS POTENCIALESAsistencia LegalInformación EconómicaAgendas a InversionistasPublicaciones EspecializadasPunto de Encuentro con Sector Público y Privado

ATENCIÓN A INVERSIONISTAS INSTALADOSPunto de Encuentro con Sector Público y PrivadoSoporte en el Desarrollo de la InversiónActividades de Foro Mixto

CLIMA DE INVERSIONIdenti�cación de Oportunidades para la IEDPropuestas para Mejoras de Clima de InversiónIdenti�cación, Seguimiento y Propuesta de solución a Obstáculos a la Inversión.

PROMOTIONCountry, Sectorial and Project Promotionwww.investincolombia.com.co

POTENTIAL INVESTORSLegal GuidanceEconomic InformationInvestors Visit AssistanceSpecialized PublicationMeeting Point with Public and Private Sectors

INVESTOR AFTERCAREMeeting Point of Public and Private SectorsSupport in the Execution of InvestmentsMixed Forum Activities

INVESTMENT CLIMATEIdenti�cation of FDI opportunitiesStrategy and Projects to ease FDI ConditionsIdenti�cation, follow up and solutions to investment obstacles

SERVICES

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ÍNDICE

ALBERTO PRECIADO & ASOCIADOSARAÚJO IBARRA ARCINIEGAS & VILLAMIZAR BRIGARD & URRUTIA BUSINESS PLANNING GROUP CÁRDENAS & CÁRDENASCAVELIER ABOGADOSCHAVES & ESCANDON ABOGADOSDELOITTEDG&AERNST & YOUNGESPINOSA & ASOCIADOSFRANCO MURGUEITIO & ASOCIADOSGAMBOA & CHALELAGODOY CORDOBAGODOY & HOYOSGÓMEZ-PINZÓN ZULETAHOLGUÍN NEIRA & POMBOHORWATH COLOMBIAKPMGLEWIN & WILLSLLOREDA CAMACHO & CO.MANRIQUE & ASOCIADOSMOSQUERA ABOGADOSPINILLA, GONZALEZ & PRIETOPOSSE, HERRERA & RUIZ ABOGADOSPRICEWATERHOUSECOOPERSPRIETO & CARRIZOSAQUIÑONES CRUZ LTDA.RESEARCH & OPPORTUNITIESRODRÍGUEZ - AZUEROSANCLEMENTE FERNANDEZ ABOGADOSTRIANA, URIBE & MICHELSENURIBE & LARGACHAVELEZ BENEDETTIVERA ABOGADOS ASOCIADOS

INDEX

- 6 -- 8 -

- 10 -- 12 -- 14 -- 16 -- 18 -- 20 -- 22 -- 24 -- 26 -- 28 -- 30 -- 32 -- 34 -- 36 -- 38 -- 39 -- 42 -- 44 -- 46 -- 48 -- 50 -- 52 -- 54 -- 56 -- 58 -- 60 -- 62 -- 64 -- 66 -- 68 -- 70 -- 72 -- 74 -- 76 -

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AREAS OF PRACTICE

FIRM MEMBERS

Administrative and Constitutional Law Corporate and Commercial Law Civil LawMergers and AcquisitionsFinancial LawFamily LawCriminal LawTelecommunicationsPetroleumGas Arbitration and Litigation

and is well known for its experience in Civil matters such as Family law, Real Property, Contract and Torts Law. Within our general practice we

matters such as mergers and acquisitions, Corporate Law, due diligence in contracts; banking law; Administrative Law, biddings, studies of bidden conditions, adjudications; contract claims; arbitration and mediation; criminal law; lawsuits and resources before civil judges, Tribunals, Supreme Court of Justice, Council of State, constitutional Court; and Proceedings before all Government authorities. Our lawyers are graduated from prominent law faculties within the country, who give personalized and permanent legal advice to our clients, always committed to a responsible and professional practice of law.

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ASSOCIATES EXTERNAL ADVISORSALBERTO PRECIADO- PEÑAalpre@albertopreciado.com

PARTNERS

ALBERTO PRECIADO- ARBELÁEZapa@albertopreciado.com

MARIA JIMENA GONZÁLEZ AMAYAjgonzalez@albertopreciado.com

ADRIANA COMBATT FANDIÑOacombatt@albertopreciado.com

MARIA DE LOS ÁNGELES GONZÁLEZ OVIEDO mgonzalez@albertopreciado.com

DANIELA SÁNCHEZ GALVISdsanchez@albertopreciado.com

JORGE ENRIQUE MATEUS AMAYAalpre@albertopreciado.com

PATRICIA VERGARA GÓMEZalpre@albertopreciado.com

SERGIO IVÁN PÉREZ PEÑUELAalpre@albertopreciado.com

JAIRO RAÚL RODRÍGUEZ YEPESalpre@albertopreciado.com

alpre@albertopreciado.com --- www.albertopreciado.com

Carrera 7 No. 71-21, Torre B,

Phone: +(57)(1) 317 4747Fax: +(57)(1) 317 4769

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AREAS OF PRACTICE

FIRM MEMBERS

PRESIDENTMARTÍN GUSTAVO IBARRA PARDO

PARTNERSMARTÍN GUSTAVO IBARRA PARDOPATRICIA ARCE ROJASFRANCISCO SANABRIA ZAMORAJAVIER ESCALANTE SIEGERTRICARDO LÓPEZ SÁNCHEZMÓNICA RAMÍREZ GILMARÍA JOSEFINA IBARRA PARDOPATRICIA MENDOZA DE GALOFREJORGE RAMÍREZ OCAMPO

MARÍA JOSÉ ARDILA LATIFFJUAN CAMILO BERNATE ROZOCARLOS E. GIRALDO OSPINOMARÍA CECILIA IBARRA CASTILLOGUILLERMO MONTOYA GÓMEZTATIANA OCAMPO LÓPEZRODA LEONOR RODRÍGUEZJOSÉ ANTONIO ROMERO BRACHOLUÍS ALBERTO QUIROGA ALARCÓNLEONARDO SICARD ABADGERARDO VIÑA VIZCAÍNO

ASSOCIATESJOSEPH FINNINROBERT STEWARTJORGE BORRERO ZEAVICENTE BELTRÁN ROLDÁNLUCIO E. MANOSALVA BRUN

EXTERNAL ADVISORS

Legal and tax consulting for the establishment of businesses in Colombia and abroad and for national and foreign investment. International trade law. Trade agreements and economic integration. Free trade zones. Special trade mechanisms. Infrastructure projects (ports, telecommunications, mining and petroleum industry, technology, etc.) .

ventures. Legislation on competition (dumping and safeguards). National and international market research by product or sector. Import and export procedures. Outsourcing services on international trade. International Missions. Environmental law and procedures. Training programs and seminars on international trade and import and export promotion activities.

economic consulting on international trade, national and foreign investment and in general corporate law.

It is composed by a team of attorneys, engineers, economists and business administrators with ample national and international experience.

Among its clients there are multinational companies of various sectors (oil companies, telecommunication companies, technology, etc.), Colombian companies abroad, free trade zones, regional and national governments.

Calle 98 No. 22-64 Of. 910Phone: +(57)(1) 651 1511

+(57)(1) 623 3399Fax: +(57)(1) 623 4160

Bogotá, Colombia

Calle 6 Sur No. 43 A-96 Edif. Torre 6 Sur Of. 801

Phone: +(57)(4) 352 5521Fax: +(57)(4) 314 0235Medellín, Colombia

Calle 76 No. 54-11 Of. 408

Phone: +(57)(5) 369 0866Barranquilla, Colombia

Calle 11 No. 100-121 Of. 1001

Phone: +(57)(2) 374 7044Cali, Colombia

www.araujoibarra.com --- aribasa@araujoibarra.com

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PARTNERS

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We provide legal services for international organizations with or without permanent base in Colombia. Our areas of expertise are:

- Structuring of businesses: Portfolio investments, Foreign direct investment, Acquisitions, Foreign trade operations, Exchange regime related to multinational,

- Trademarks: Franchises, Intellectual property, Industrial property, Brands and patents, Copyrights - Services: Transportation, Hotel industry, Tourism - International law for organizations and corporations: Health, welfare and education, Mining and petroleum, Agriculture and livestock farming - Private International Law: Estate planning (inheritance), Adoptions, Community property, Divorce, Migratory regime - Public Sector: Public policies, Legislative reforms, Trade union activities

and now in Caracas, Venezuela.

ISMAEL ENRIQUE ARCINIEGAS LARGACHAieal@arciniegasabogados.comSenior Partner, Doctor in Jurisprudence of the Rosario University in Bogotá, Colombia, with 35 years of professional experience within which, he has been adviser of multinationals and companies of “real” or the industrial sector. He was Head of Fields of the TEXAS PETROLEUM COMPANY; President of the Colombian Hotel Corporation – COTELCO -; President of the Inter-American Association of Hotels –AIH-, President of the Colombian Chamber of Tourism; Member of the Administrative

Member of the Founding Committee of the Entrepreneurs Association of the of the Andean Pact ANDETUR; Vice-Secretary of Tourism and Secretary in charge of Economic Development.

FIDELIA VILLAMIZAR DE PÉREZfv@arciniegasabogados.comSenior partner, Doctor in Law and Political Sciences of the Externado University of Colombia, specialized in Political Sciences of the same University. In the public sector she has performed as Representative of the of the Colombian Congress for the State of Norte de Santander, Governor for the same State, Head of Legal Department and Secretary General of Administrative Department of Civil Aeronautics, Secretary General of Ministry of Justice and the Law, Superintendent of Industry and Commerce. In the private sector she has been linked to the Board of Directors of Norte de Santander Liquor Industry, of the Power Station of Supplies CORABASTOS and the State Bank.

FRANCISCO BRICEÑO CSenior Partner; Bachelor of the Catholic University of Andres Bello, Masters in Law of The American University, specializing in International Banking and Doctor Law of the Catholic University of Andres Bello. Held the position of Legislative Assistant of Banking and Finance Commission before the United States Congress. Consultant for the Inter-American Development Bank for foreign debt and general consulting; Director for the Venezuelan-Japanese Chamber and Director of French-Venezuelan Chamber of Commerce. Currently, he is President of the Venezuelan Chamber of Electronic Commerce (Cavecom-e) and Referee for the Referee Center of the Caracas Chamber of Commerce.fbriceno@arciniegasabogados.com

www.arciniegasabogados.com --- info@arciniegasabogados.com

Carrera 6 No. 26-85 Piso 12Phone: +(57)(1) 282 8934

Fax: +(57)(1) 286 8078Bogotá, Colombia

Avenida La Estancia, Centro Banaven

Phone: +(58)(212) 933 1925Fax: +(58)(212) 933 1981

Caracas, Venezuela

2600 Bank of America Tower100SE Second Street

Phone: +(1)(305) 375 9220Fax: +(1)(305) 375 8050Miami, Florida 33131 -10-

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

Customs and International TradeArbitrationBanking and Financial ServicesForeign Exchange, Derivatives and Structured FinanceCommercial LawCompetitionDue DiligenceMergers and AdquisitionsTrust and EstatesTaxInsolvency and RestructuringReal EstateInfrastructure and Public UtilitiesImmigrationLabor LawLitigationCapital Markets and SecuritiesNatural ResourcesInsuranceCorporate LawTelecommunications, Media, Entertainment and Technology

Founded in 1934, Brigard & Urrutia provides legal advice and assistance in all relevant areas of business law and represents clients before the government and the courts, as well as before national and international arbitration panels.

close working relationships with its clients, based upon the highest ethical standards. Its understanding of the markets, experience in M&A and commercial transactions and successes in landmark litigation and arbitration cases, are all factors that place Brigard & Urrutia at the very forefront of the Colombian legal community.

trusted advisors concerning strategic aspects of their clients´ businesses and deals, thereby adding value to the relationship.

Brigard & Urrutia has gained access to the world’s leading professional associationsRim Advisory Council, Club de Abogados Ius Laboris, Interlex and The Bomchil Group.

privilege to receive awards and recognitions from the most important specialized legal publications. Recently:

- Chambers & Partners, Chambers Global, The World's Leading Lawyers for Business, 2009 edition, recommends Brigard & Urrutia in the areas of Banking & Financial, Commercial and Corporate law.- Who's Who Legal awarded Brigard & Urrutia as “Colombia's Law Firm of the Year” in the annual compendium edition, The International Who´s Who of Business Lawyers, 2009 edition.- Latin Lawyer, Latin Lawyer 250, Latin Americas Leading Business Law Firms, 2007 edition, considers Brigard & Urrutia

- IFLR 1000, The Guide to the World’s Leading Financial Law Firms, 2009 edition, recommends Brigard & Urrutia in the areas of Banking and Capital Markets, Mergers & Acquisitions and Project Finance. - PLC Which Lawyer?, 2009 edition, considers Brigard & UrrutiaColombia in the areas of Banking and Finance, Corporate Law and Mergers & Acquisitions

BRIG

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www.bu.com.co --- byua@bu.com.co

Calle 70 A No. 4-41Phone: +(57)(1) 744 2244

Fax: +(57)(1) 310 0609Fax: +(57)(1) 310 0586

Bogotá, Colombia

CARLOS URRUTIAcurrutia@bu.com.co

CARLOS UMAÑAcumana@bu.com.co

SERGIO MICHELSENsmichelsen@bu.com.co

CARLOS FRANDIQUE-MÉNDEZcfradique@bu.com.co

LUIS ALFREDO BARRAGÁNlbarragan@bu.com.co

ÁLVARO CALA acala@bu.com.co

LUIS GABRIEL PÉREZlperez@bu.com.co

JOSE ANDRÉS ROMEROjromero@bu.com.co

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERSENRIQUE DE FRANCISCO LOSADAJAIME MAURICIO CONCHA PRADA

Architectural and Urban Design Legal AdvisoryEconomic AdvisoryFinancial ModelsSearch for the appropriate investors Market research

Business Planning Group is a dynamic company with experience and innovation for the structuring of projects through the assessment,

structure. The Company’s expertise is a comprehensive coverage over ongoing projects including the following areas: Architectural and Urban Design Legal Advisory : International Trade Law, Free Trade Zones, Custom

instruments Economic AdvisoryFinancial ModelsSearch for the appropriate investorsMarket research

Business Planning Group has an extensive experience in structuring and advising Free Trade Zones, including both industrial parks and sole companies, developing important and recognized projects in sectors such as Tourism, Hospitality, Services and Cosmetics. Our success lies in our philosophy of a complete advisory ("one stop shop") expanding our service portfolio beyond providing legal advisory and tailor made

We count with an interdisciplinary team with extensive experience in

management and business planning.

www.bpgsas.com --- enrique.defrancisco@bpgsas.com

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Calle 110 b No. 1 a-80 EstePhone: +(57)(1) 803 1135

Fax: +(57)(1) 803 1135Bogotá, Colombia

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

both the national and international level. Its main areas of practice are: Commercial, Civil, Banking, Financing, Leasing, Trusts, Corporate, Corporate Governance, Mergers, Acquisitions, Foreign Investment, Technology Transfer, Intellectual and Industrial Property, Information Technology and Entertainment, Administrative Law, Litigation and Arbitration, Securities, Environmental Law, Immigration, Labor Law, Mining, Oil and Gas, Privatizations, Aviation Law, Taxes, Insolvency, Chapter 11 Proceedings, Antitrust and Consumer Protection and Foreign Commerce.

Recognized for its commitment to understanding the needs of its

areas of law, founded in 1913, Cárdenas & Cárdenas Abogados has worked with domestic and international customers, under schemes of high ethical commitment, seriousness and professionalism.

The constant contact with major international companies, allows the Firm a peak performance in providing legal professional services.

business in Colombia, and has successfully participated in several international transactions representing Colombian clients, which has translated into new business opportunities for its clients.

Its structure allows it a broad international support at the level of

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DARíO CÁRDENASDoctor in Jurisprudence from Universidad Colegio Mayor de Nuestra Señora del Rosario, Master in Laws (LL.M.) from University of Tulane, EE.UU.

BERNARDO P. CÁRDENASAttorney-at-law from Universidad Colegio Mayor de Nuestra Señora del Rosario, Master in Comparative Law from New York University, EE.UU.

JAMES VALDIRIDoctor in Jurisprudence from Universidad Colegio Mayor de Nuestra Señora del Rosario, Specialist in Notary and Registry from Universidad Externado de Colombia, Specialist in Telecommunications Law from Universidad Externado de Colombia.

LORENA ARÁMBULALawyer from Universidad Javeriana, Specialist in Financial Law from Universidad del Rosario, Postgraduate Course in Labor Law from Universidad del Rosario, Specialist in Social Welfare from Universidad Externado de Colombia.

EDUARDO CÁRDENASDoctor in Jurisprudence from Universidad Colegio Mayor de Nuestra Señora del Rosario.

LUZ HELENA ADARVEAttorney-at-law from Universidad de los Andes and graduated from Universitá degli Studi di Firenze, Italia.

JUANITA ACOSTALawyer from Universidad de los Andes, Specialist in International Contracts Regime from Universidad de los Andes, Master in Industrial and Intellectual Property and Information Technologies from Universidad of Alicante, España.

CAMILO CORTÉSLawyer from Universidad de los Andes, Specialist in Tax Law from Universidad de los Andes, Program of Instructions for Lawyers from Harvard University, International Tax Law from Universidad Austral de Buenos Aires, Argentina.

www.cardenasycardenas.com --- general@cardenasycardenas.com

Carrera 7 No. 71-52, torre B, piso 9Phone: +(57)(1) 312 3600

+(57)(1) 313 7800Fax: +(57)(1) 312 2410

Bogotá, Colombia

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

ROSA MARGARITA SANTACRUZmargaritasantacruz@cavelier.comTrademarks Department HeadOSCAR CORREAoscarcorrea@cavelier.comPatents Department HeadLUZ CLEMENCIA DE PÁEZclemenciadepaez@cavelier.comOppositions and Defenses Department HeadGABRIELA MANCEROgabrielamancero@cavelier.comBusiness Law Department HeadGERMÁN MARINgermanmarin@cavelier.comLitigation in Court Department HeadKARL MUTTERkarlmutter@cavelier.comHealth Registrations Department HeadDANIEL PEÑAdanielpena@cavelier.comLicenses. Technology Transfer. Information. Technology. Copyright HeadJORGE CHAVARROjorgechavarro@cavelier.comForeign Law Department Head

CONTACTS

- Public LawAdministrative and Regulatory Law. Government Contracting. Health Law. Real Estate and Urban Planning - Business LawBusiness Contracts. Intermediation Contracts. International Trade. Energy, Mining and Public Utilities - Corporate LawCorporations. Mergers and Acquisitions. Foreign Investment - Litigation and Dispute ResolutionLitigation in all our Areas of Practice. Alternative Dispute Resolution. Public Law Actions - Labor and Migration LawLabor Law. Workplace Safety. Occupational Health. Migration - Intellectual PropertyIndustrial Property. Copyright. Entertainment - Finance LawFinance. Capital Markets - Competition Law- International Law - Information Technology - Telecommunications - Tax, Accounting and Exange Law

Founded in 1953, CAVELIER ABOGADOS combines experience and

legal services both in Colombia and abroad and becomes a strategic partner in the development of your businesses.

sectors and industries. It renders integral legal assistance with responsibility, immediate attention, added value and optimal service quality.

LUZ CLEMENCIA DE PÁEZLawyer, Universidad Libre de Colombia. Master in Comercial Law, Colegio Mayor de Nuestra Señora del Rosario

GERMÁN MARÍNLawyer, Universidad Externado de Colombia. Specialist in Procedural Law, Universidad Externado de Colombia.

JORGE CHÁVARROLawyer, Universidad Externado de Colombia. Specialist at Institute of Comparative Law at Paris University II

DANIEL PEÑALawyer, Universidad Externado de Colombia. LLM in Commercial Law at London University (UCL)

www.cavelier.com --- cavelier@cavelier.comCarrera 4 No. 72-35

Phone: +(57)(1) 347 3611Fax: +(57)(1) 211 8650

+(57)(1) 700 4814Fax USA: +(1)(305) 675 7743

Bogotá, Colombia

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

International Commercial LawForeign Investment International Business Consulting Asia - Latin AmericaSustainable Business Plan StructuringCorporate LawCompetition LawIntellectual PropertyConstitutional LawAdministrative LawState ContractingTax LawLabor LawAlternative Dispute Resolution (ADR)

with presence in ASIA, structured as a legal service provider oriented by principles of integral legal support, as demanded by the synergies of modern world.

Its operation is supported in Colombia and overseas by a sound group of

the multiple challenges that law practice currently poses.

In a partnership with LA NAO GROUP LIMITED, an international consulting company, we count with a business center in HONG KONG commited to coordinate – in real time – our activities between ASIA and LATIN AMERICA.

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www.chavesescandon.com --- info@chavesescandon.com

Carrera 6 No. 26-85 Piso 9Phones: +(57)(1) 283 1715

+(57)(1) 283 0131Fax: +(57)(1) 334 8532

Bogotá, Colombia

MAURICIO CHAVES FARIASmauricio@chavesescandon.comLUIS RAMIRO ESCANDÓN H. ramiro@chavesescandon.com

WORKING GROUPSANDRA DUCÓN PARRALAURA SALAZAR CORNEJOLINDA DE SALES HAMBURGERMA. ALEJANDRA DIAZGRANADOS R.JORGE SARAVIA RIOSEVARISTO TREVIÑO BERLANGA

LANGUAGES

EnglishSpanish

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

Tax Law. Foreign Exchange Law. Customs Law. Litigation. Commercial Law. Corporate Law. Telecommunication and Technology Law. Financial Law. Labour Law. Public Law. Due Diligence. Tax, foreign exchange and custom planning . Litigation, administrative stage/tax court appeals.Structure of international operations. Funding. Merger and acquisition. Human Resources Services. Advising on contract matters integrally. Equity protection for individuals

Deloitte is one of the biggest multinational Firms devoted to deliver high quality professional services. It is member of Deloitte Touche Tohmatsu, a Swiss association focused on a global strategy executed locally in more than 140 countries.

With access to the deep intellectual capital of 168,000 people worldwide, Deloitte delivers professional services in 4 main lines: Audit, Consulting, Financial Advisory Services and Tax & Legal Advisory. It serves more than 80 percent of the world’s largest companies, as well as large national enterprises and successful, fast-growing global growth companies. Deloitte started operations in Colombia in 1959. It’s located in Bogotá, Medellín, Cali and Barranquilla, 4 of the main cities in the country from where it also expands the services to other cities. Under the biggest quality standards, Deloitte is committed to contributing to the goals and business challenges of its clients. It also shares its experience and

human capital and team work.

MARIO ANDRADEmaandrade@deloitte.com

ANDRÉS FELIPE PARRAaparra@deloitte.com

EDUARDO ROCHAerochap@deloitte.com

DIEGO FRANCOdfranco@deloitte.com

MARIO ZAPATArzapata@deloitte.com

www.deloitte.com/co --- cmercadeo@deloitte.com

Carrera 7 No. 74-09Phone: +(57)(1) 546 1810

Fax: +(57)(1) 217 8088Bogotá, Colombia

Ed. World Trade Center Calle 76 No. 54-11 Of. 1101-02

Phone: +(57)(5) 360 8306Fax: +(57)(5) 360 8309

Barranquilla, Colombia

Calle 64 Norte No. 5B-146Sector C, Piso 3

Phone: +(57)(2) 883 5449Cali, Colombia

Calle 16 Sur No. 43A-49 Piso 9 y 10Phone: +(57)(4) 313 8899

Fax: +(57)(4) 313 9343Medellín, Colombia

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

Corporate LawCommercial LawAdministrative LawTax LawLabor and Immigration Law

and Resolution

DG&A – Abogadoshighest quality legal services available in its areas of practice, counseling its clients in every legal aspect pertaining to business enterprises.

For over eleven years, we have assembled a distinguished seal of quality based on our continuous and dedicated work for the business community, along with the experience of having served the interests of numerous Colombian and foreign companies in structuring their operations, supporting their public and private contracting while safeguarding their corporate interests.

DG&A – Abogados comprises six (6) service departments labeled by their specialty, that allow us to serve as a one-stop shop for local and foreign investors in structuring their businesses, acquiring or incorporating new companies (M&A) or setting up investments vehicles abroad, while proving legal counsel for such companies in corporate

professionally counseled on a permanent basis in their local operations, minimizing risks and optimizing opportunities.

DG&A – Abogados is charter and exclusive member for Colombia of

specialized practice in intellectual property, advertising law and unfair

wide.

FELIPE GARCIA ECHEVERRIfgarcia@col-law.com

Javeriana, with postgraduate studies in

Group at Harvard Law School, Boston, MA, and an

Supreme Court.

MARíA DEL ROSARIO GÓMEZ JARAMILLOmrgomez@col-law.com.

and commercial law.

www.col-law.com --- dga@col-law.com

Carrera 7 No. 74-21, Piso 6Phone: +(57)(1) 217 0800

Fax: +(57)(1) 212 0260Bogotá, Colombia

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AREAS OF PRACTICE

FIRM MEMBERS

Business Tax Advisory (Direct & Indirect Corporate Tax Consulting; M&A; International Taxes; Tax Litigation)Business Tax Compliance (Direct & Indirect Corporate Tax Compliance; SOX 404; FIN 48)Due DiligenceHuman Capital and ImmigrationInternational TaxTransfer PricingForeign exchange and foreign investment regimeCustoms and International TradeHuman CapitalTransaction Tax

others, Tax Advisory Services and the development of Transaction Advisory including Due Diligence, transaction structuring, Mergers & Acquisitions. With over 144,000 professionals

areas, which provides new solutions and perspectives in the global economy. The focus on

knowledge of our global teams and the experience in the Colombian market.

In Colombia, Ernst & Young was established in 1963, and has grown in the past years to become one of the most solicited Firms by national and multinational companies in the country. At this moment, we have a team of more than 480 persons, which have the best

allows us to give our clients quality services that are consistent with the delivery that our

cities: Bogota, Cali, Medellin and Bogota. Furthermore, our local team has all the tools to mobilize to any area in the country where our clients need our services.

services.

Ernst & Young is the winner of the distinction as Colombian Tax Firm of the Year, given by International Tax Review in the Second Annual Americas Tax Awards held on September 19, 2007 in New York City. In addition, our Tax team, has achieved, for two consecutive years,

accordance with the surveys published by the “International Tax Review” magazine on their

was recognized by World Finance in 2009, as the best Transfer Pricing team.

www.ey.com

Calle 113 No. 7-80 Torre AR Piso 3Phone: +(57)(1) 484 7000

Fax: +(57)(1) 484 7474Bogotá, Colombia

Phone: +(57)(4) 369 8400Fax: +(57)(4) 369 8484Medellín, Colombia

Phone: +(57)(5) 360 9954Fax: +(57)(5) 369 0580

Barranquilla, Colombia

Phone: +(57)(2) 661 8059Fax: +(57)(2) 661 8007

Cali, Colombia

PARTNERSGUSTAVO PARDO A.Partner Director

MARIELA TAMAYO DE LAUSCHUSInternational Exchange and Foreign Investment

SENIOR MANAGERS

LUZ MARÍA JARAMILLONAYIVI LOZANOXIMENA ZULUAGADIEGO CASAS

EXECUTIVE DIRECTORMARGARITA SALASLitigation Executive Director

GUSTAVO ADOLFO LORENZOInternational TradeZULEIMA GONZÁLEZBusiness Tax Compliance JOHANA RINCÓNBusiness Tax ComplianceALEKSAN OUNDJIANBusiness Tax AdvisoryJAIME ORTIZTransaction Tax

ALEXANDRA GNECCOHuman Capital

MANAGERS

MAGDALENA GÁMEZBusiness Tax Compliance

RICARDO RUIZBusiness Tax Advisory LEONARDO MORABusiness Tax ComplianceMÓNICA PIEDRAHITATransfer PricingLUIS BENÍTEZTransfer PricingCLAUDIO HERNÁNDEZTransfer Pricing

JORGE ESPITIABusiness Tax ComplianceJIMMY GUAVITABusiness Tax ComplianceCLARA RAMÍREZBusiness Tax Advisory

JORGE VARGASBusiness Tax AdvisoryIGNACIO VÉLEZBusiness Tax AdvisorySANDRA DUCONTransaction TaxEDGAR CARVAJALTransaction Tax

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PARTNERS

Commercial Law and Corporate Law, Finance Law, Tax Law, Import and Foreign Exchange System, Insurance Law, Administrative Law, Family Law, Probate and Juvenile Family Enterprises and Protocols, Litigation and Arbitration Tribunals, Strategic Consulting and Financial Groups and Extrajudicial Conciliation under Law

personally directed and implemented by its partners, giving priority to

each client.

The company has an interdisciplinary team of professionals, among whom are a director of national tax and customs of Colombia, senior executives of banking and insurance sector and university professors for more than 15 years at the Universities of Los Andes and Javeriana. This

perform business operations in Colombia.

With the approach of designing practical and innovative solutions, made in strict legal framework, ESPINOSA ABOGADOS ASOCIADOS adds value

organizational strategies, corporate and investment structures, tax planning, planning and family wealth management, risk management,

institutions and all those in which they propose alternative strategic orientation of business.

ordinary courts, the Court of Administrative Litigation and Arbitration Court, an area which has vast experience representing the interests of private and state enterprises in over 50 arbitration proceedings in Colombia and other countries.

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CARLOS ANTONIO ESPINOSA PÉREZBEATRIZ TERESA ESPINOSA PÉREZALEJANDRO BUSTOS RUBIODARÍO FIERRO LEÓNJUAN MIGUEL CALDERÓN GALLÓN

www.espinosaasociados.com

Carrera 10 No. 97 A-13 Torre A, Of. 701Phone: +(57)(1) 642 8577

Bogotá, Colombia

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Audits. International Trade. Accounting.

Corporations. Business Law. Real Estate Law. Tax Law. Family Wealth Structuring. Planning and Tax Strategies. Statutory

established in June of 1990, focuses its activities in managing the

its customers.

Our support is personal and direct and is part of high standard and clear principles: honesty, loyalty, respect, responsibility, compliance and trust are fundamental bases of each management.

The experience of twenty years in various jurisdictions and a growing network of alliances empower the presentation of Franco Murgueitio & Associates as reliable choice and a leader in providing solutions.

The time spent is the basis for our performances and for showing

unwavering demand for cleanup of resources for our clients.

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LUIS HERNANDO FRANCO MURGUEITIOpresidencia@francomurgueitio.com

DIRECTOR PARTNER

DANIEL MARTÍNEZ FAJARDOjuridico@francomurgueitio.com

LEGAL DIRECTOR

PILAR GÓMEZ GILadministrativo@francomurgueitio.com

ADMINISTRATIVE DIRECTOR

LUZ KARIME VENCE COLLAZOScomerciointernacional@francomurgueitio.com

INTERNATIONAL TRADE DIRECTOR

PAOLA ANDREA VELÁSQUEZ VINASCO

FINANCE DIRECTOR

ROSANA VELASCO PERAFÁNmercadeo@francomurgueitio.com

MARKETING DIRECTOR

ALONSO JOSÉ LOZANO MARÍNderechoinmobiliario@francomurgueitio.com

REAL ESTATE LAW DIRECTOR

PAOLA ANDREA ROJAS ESCOBARasisjuridico@francomurgueitio.com

SENIOR LEGAL ADVISOR

www.francomurgueitio.com --- info@francomurgueitio.com

Calle 1 No. 4-38PBX: +(57)(2) 893 3863Fax: +(57)(2) 893 3935

Cali, Colombia

19950 SW 316 St. Miami, FL 33030

PBX: +(1)(786) 205 7986Miami, United States

ALLIANCES

Argentina, Brasil, Chile, China, Colombia, Costa Rica, Curacao, Ecuador, United States, Holland, Mexico, Panama Paraguay, Peru, Spain, Switzerland, Uruguay, Venezuela.

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Arbitration and LitigationEnergy Law and InfrastructureCommercial and Corporate Law – Mergers and AcquisitionsAdministrative LawEnvironmental LawLabor Law.

Gamboa & Chalela, is a Law Firm established in 1983, in Bogotá, Colombia under the name Gamboa, Leal & Mazuera. Its current partners are Nicolás Gamboa-Morales and José Francisco Chalela-Mantilla, it has an outstanding team of associates and has entered into permanent

Throughout the years, the Firm has provided personal counseling to its clients, primarily in the area of corporate, commercial and energy matters, as well as litigation and arbitral tribunals.

Gamboa & Chalela, is a Law Firm with vast trajectory in the handling of domestic and international arbitral tribunals, mainly in the sphere of commercial issues; its Partners are, among others, members of the roster of arbitrators kept by the Arbitration and Conciliation Center of the Chamber of Commerce of Bogotá.

Likewise, the Firm has major national and international clients in a variety of economic sectors and it is well known for its involvement in several negotiation and investment projects in the country, comprising representation and counseling to various energy companies operating in Colombia.

MIEMBROS DE LA FIRMA

PARTNERSNICOLÁS GAMBOA MORALESngamboa@gamboachalela.comColegio Mayor de Nuestra Señora del Rosario.Doctor in Law (1970), Master in Business Law Illinois UniversityMaster in Comparative Law, Master in Political Sciences

JOSÉ FRANCISCO CHALELA MANTILLAjfchalela@gamboachalela.comColegio Mayor de Nuestra Señora del Rosario.Doctor in Law (1972), Louisiana State UniversityMaster in Civil Law Southwestern Legal Foundation Academyof American and International Law

ASSOCIATESJORGE LUIS CHALELA MANTILLAjlchalela@gamboachalela.com

ADRIANA POSADA VELÁSQUEZaposada@gamboachalela.com

MARÍA MERCEDES ROZO GÓMEZmrozo@gamboachalela.com

LILIANA MEJÍA PÉREZlmejia@gamboachalela.com

JUAN SEBASTIAN LOMBANA SIERRAjslombana@gamboachalela.com

LINA MARÍA PATIÑO PERILLAlpatino@gamboachalela.com

VICTOR DANIEL CHALELA MANTILLAvchalela@gamboachalela.com

www.gamboachalela.com

Carrera 9ª No. 70A-35 Pisos 5 y 7Apartado Aéreo 075792

Phone: +(57)(1) 254 8600Fax: +(57)(1) 254 8420

+(57)(1) 254 8421Bogotá Colombia

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AREAS OF PRACTICE

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Labor

Migration

Godoy Cordoba Abogados is leader on Labor Law, Social Security and Immigration Law, consultancy within the major companies of Colombia.

specialized legal advice and for managing a clear view of business

transportation, among others.

The professionalism of its members, the opportunity and quality of their advice, have positioned it as an ally of its clients in business projects where human resource management is critical in order to achieve corporate goals.

Social Security, Immigration and Uttu (Legal Protection of Intangible Assets). Which are integrated by twelve lawyers specialized in our areas of expertise, as well as professionals in other areas, which form an

PARTNERSCARLOS HERNAN GODOY FAJARDOchgodoy@godoycordoba.com

DIEGO FELIPE VALDIVIESO RUEDAdfvaldivieso@godoycordoba.com

ASSOCIATESANDRES GODOYagodoy@godoycordoba.com

MANAGEMENT

LILLYANA CORDOBA ESCAMILLAlcordoba@godoycordoba.com

ANDRES PARDO MENDOZAapardo@godoycordoba.com

MARIA XIMENA PHILLIPS BERNALxphillips@godoycordoba.com

VERONICA PELAEZ RAFETvpelaez@godoycordoba.com

SANTIAGO MARTINEZ MENDEZsmartinez@godoycordoba.com

ANDRES FELIPE PAZ ACUÑAafpaz@godoycordoba.com

RODRIGO TANNUS SERRANOrtannus@godoycordoba.com

ANA CRISTINA MEDINA GONZALEZacmedina@godoycordoba.com

MARIA ANGELICA TRUJILLO DURANmatrujillo@godoycordoba.com

VICTORIA OCHOA MENDOZAvochoa@godoycordoba.com

BUSINESS DEVELOPMENT

www.godoycordoba.com --- info@godoycordoba.com

Phone: +(57)(1) 317 4628Fax: +(57)(1) 317 4637

Bogotá, Colombia

JORGE VOIDONIKOLAS MUÑOZjvoidoniklas@godoycordoba.com

LINA MARIA VARGAS MARÍNlvargas@godoycordoba.com

COSTUMER SERVICE

IDIOMAS

SpanishEnglishFrenchGreek

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law, customs law, foreign trade and investment, foreign exchange and commercial

committed to providing personalized and sensitive advice that addresses its clients' priorities and needs and adds value to their businesses and organizations.

degree of legal certainty in their business activities and decision making. Our

positions of authorities and judges, and to determine the probable outcomes of disputes in all areas.

national and multinational companies, the tax authorities and independent international publications. The Firm was awarded during 2008 and 2009 as the Tax Litigation Firm of the year by International Tax Review -INTERTAX-

SOCIOSJUAN PABLO GODOY FAJARDOLaw degree from Universidad Javeriana (1988). Professor of Tax Law at several national universities since 1991. He has written articles that have been published by specialized tax magazines and has been co-author to a number of books sponsored by the Colombian Institute of Tax Law, the Colombian Association of Petroleum and Mining Lawyers and the IFA Colombian Branch, among others. Former President and Member of the Executive Council of the Colombian Institute of Tax Law, and of the Executive Council of the Latin American Institute of Tax Law. Former Member of the Executive Council of the College of Attorneys Specializing in Mining and Oil Law. Former President and Member of the Executive Council of the International Fiscal Association (IFA). Mr. Godoy served as Vice President of Finance, General Counsel and, later, interim Chief

partner at Baker & McKenzie, and Colombian Director of the Tax and Foreign Commerce practice and Manager of the Tax Department at Arthur Andersen.

Mr. Godoy practices in the areas of tax planning, litigation and counseling on national, international and communitarian tax law matters.

CATALINA HOYOS JIMÉNEZLaw degree (1998) and Specialization in Tax Law (2000) from Universidad Colegio Mayor de Nuestra Señora del Rosario. Specialization in International Tax Law from Universidad de Santiago de Compostela, Spain (2006 and Universidad Austral de Buenos Aires, Argentina (2002). Professor of Tax Law at several national and international universities since 1998. She is currently doing a PhD program (Universidad de Salamanca, España). She has written articles that have been published by specialized tax magazines and has been co-author to a number of books on tax law. Recently, she was co-coordinator and co-author for a publication of more than 90 European and Latin American tax specialists on Perspectives of Taxation for the XXI Century (sponsored by Marcial Pons Buenos Aires- Madrid- Barcelona). She is correspondent in Colombia to the International Bureau of Fiscal Documentation (IBFD). Member of the Executive Council of the Colombian Institute of Tax Law, Member of the Latin American Institute of Tax Law and of the International Fiscal Association (IFA). Ms. Hoyos also worked as an associate attorney at Holguín, Neira & Pombo and Baker & McKenzie. Ms. Hoyos practices in the areas of tax planning, litigation and counseling on local, national, international and communitarian tax law matters.

www.godoyhoyos.com --- godoyhoyos@godoyhoyos.com

Carrera 14 No. 94-44 Torre B Piso 6Phone: +(57)(1) 634 8533

Fax: +(57)(1) 634 8530Bogotá, Colombia

MANAGERMARÍA CRISTINA AMAYA A.

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FIRM MEMBERS

PARTNERS

Banking & FinanceCorporateDispute Resolution & Investment ProtectionIntellectual PropertyMergers & AcquisitionsNatural Resources Pro BonoTax

With the merger of Gómez Pinzón Abogados and Zuleta & Partners in

legal services in Colombia. 14 partners and over 60 lawyers comprise a team that is characterized by its extensive experience nationally and

expertise in all areas of business law, including Banking & Finance, Corporate, Mergers & Acquisitions, Pro Bono, Intellectual Property,

Tax.

Gómez-Pinzón Zuleta Abogados is part of important and recognizable

international markets around the world, allowing coordinate legal matters in any jurisdiction.LANGUAGES

SpanishEnglishGermanFrenchItalian

ALEJANDRO LINARES CANTILLOANDRÉS HOYOS RAMÍREZEDUARDO ZULETA JARAMILLOGERMÁN VILLAMIL PARDOJAIME ROBLEDO VÁSQUEZJORGE ENRIQUE BARÓN GÓMEZJOSÉ LUIS SUÁREZ PARRA

MAURICIO JARAMILLO CAMPUZANOMAURICIO PIÑEROS PERDOMOPATRICIA ARRÁZOLA BUSTILLOPAULA SAMPER SALAZARRICARDO FANDIÑO DE LA CALLESANTIAGO JARAMILLO CAROWILLIAM ARAQUE JAIMES

GÓM

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www.gpzlegal.com --- gpzlegal@gpzlegal.com

Phone: +(57)(1) 319 2900Fax: +(57)(1) 321 0295

Bogotá, Colombia

Carrera 43 A No. 9 Sur-91

Phone: +(57)(4) 313 2211Fax: +(57)(4) 313 5851Medellín, Colombia

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PARTNERS

Holguín Neira & Pombo Abogados provides integral consultancy services to its clients, including aspects pertaining civil, commercial, administrative, tax, and labor aspects.

areas of household public utilities (especially electrical power and telecommunications), mining and oil

law, environmental law, air, ocean, and multimodal transportation, insurance, infrastructure, privatization processes, foreign investment, internal and external indebtedness, licensing, technology, currency exchange law, mergers and acquisitions (M&A), arbitration, public contracting, and commercial and bank contracts.

Holguín Neira & Pombo Abogados was founded during the end of the nineteen sixties by lawyers Guillermo Ospina Fernández, Luis Carlos Neira Archila and Jorge Holguín Pombo, who by that time, occupied the highest professional level among the most outstanding lawyers in Colombia, not only due to their remarkable professional performance, but also for their important academic accomplishments. Holguín Neira & Pombo Abogados has developed in an important manner, to the extent that it now stands out as one of the most

have developed a remarkable professional performance but also have maintained continuous academic activity in specialized forums and in national and international universities.

providing permanent counseling to national and foreign enterprises in almost all areas of law.

Similarly, Holguín Neira & Pombo Abogados has actively participated in the most important processes of concession and privatization which

Pombo Abogados has been recognized due to its performance in negotiation processes and its counseling to multinational corporations

HO

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BOLUIS CARLOS NEIRA MEJÍAGraduate in law, Colegio Mayor de Nuestra Señora del Rosario. Magister en Corporations, Universidad Javeriana.

JOSÉ VICENTE ZAPATA LUGOGraduate in law, Universidad JaverianaMaster of laws (Ll.M) Mc Gill University (Montreal, Canadá)

MARCELA CASTRO PINEDAGraduate in law, Colegio Mayor de Nuestra Señora del Rosario

Universidad de los Andes JOSÉ IGNACIO LEIVA GONZÁLEZGraduate in law, Universidad JaverianaGraduate studies in administrative law, Colegio Mayor de Nuestra señora del Rosario

www.hnpabogados.com.co --- hnp@hnpabogados.com.co

Carrera 7 No. 71-52 Torre B. Of. 1502Phone: +(57)(1) 312 2473

Fax: +(57)(1) 312 2513Bogotá, Colombia

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FIRM MEMBERS

PARTNERS

Permanent Tax AdvisoryTax Consultancy,Local and International Tax PlanningTransfer PricingReview and Filling of Tax ReturnsLegal Representation of Foreign CompaniesTax and Legal Due DiligenceFree Zone AdvisoryConsultancy for the Subscription of Legal Stability ContractsTrust AdvisoryTax AuditTax OutsourcingForeign Exchange RegimeForeign Exchange AdvisoryAttorneys at Law

Horwath Colombia is a Member Firm of Crowe Horwath International, one of the Top 10 global networks for Tax, Legal, Audit and Consulting

professionals.

Horwath Colombia is committed to impeccable quality service, highly integrated service delivery processes and a common set of core values that guide our decisions daily.

Our Firm is well-established as a leader in its national business

of local laws and tax regulations which is important to clients undertaking new ventures or expanding into other countries.

Horwath Colombia is known for its personal service to privately and publicly held businesses in all sectors and has built a local and international reputation in the areas of Tax, Legal, Audit, Consulting and Outsourcing services.

Horwath Colombia, our professional attitude:

JORGE E. CASTELBLANCO A.jecastelblanco@horwathcolombia.comCEODANIEL FEGEDdfeged@horwathcolombia.comBusiness AdvisorGUILLERMO L. BERRÍO G.glberrio@horwathcolombia.comConsulting PatnerJULIÁN JIMÉNEZ MEJÍAjjimenez@horwathcolombia.comTax and Legal PartnerJAIRO ALBERTO HIGUITA N.jhiguita@horwathcolombia.comTax and Legal Acting Partner

ALFONSO RIAÑO G.ariano@horwathcolombia.comAudit PartnerÓSCAR VILLARRUEL R.olvillarruel@horwathcolombia.comAudit PartnerYANETH ROMERO REYESbjromero@horwathcolombia.comAudit PartnerJUAN CARLOS CUENCAjcuenca@horwathcolombia.comAudit Acting Partner

BIBIANA BUITRAGO DUARTEbbuitrago@horwathcolombia.comCARLOS CASTELLANOS TORRESccastellanos@horwathcolombia.comBYRON MONTOYA SALDARRIAGAbmontoya@horwathcolombia.comGLORIA ELENA LÓPEZglopez@horwathcolombia.comJEIMY LÓPEZ RINCÓNjlopez@horwathcolombia.comSANDRA CARO AGUDELOscaro@horwathcolombia.comJOSÉ FERNANDO SÁNCHEZjsanchez@horwathcolombia.comHERNÁN GIRALDO MOLINAhgiraldo@horwathcolombia.com

MANAGERS

www.horwathcolombia.com

Calle 72 No. 8-24 Piso 10PBX: +(57)(1) 606 7500Fax: +(57)(1) 606 7885

horwath@horwathcolombia.comBogotá, Colombia

Calle 11 No. 100-121 Of. 809PBX: +(57)(2) 374 7226Fax: +(57)(2) 682 2872

hwcali@horwathcolombia.comSantiago de Cali, Colombia

Calle 7 Sur No. 42-70 Of. 1013PBX: +(57)(4) 313 9924Fax: +(57)(4) 313 4920

hwmedellin@horwathcolombia.comMedellín, Colombia

Carrera 24 No. 53 A-26PBX: +(57)(6) 886 1853Fax: +(57)(6) 881 0229

hwmanizales@horwathcolombia.comManizales, Colombia

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FIRM MEMBERS

PARTNERS SENIOR MANAGERS MANAGERS

Comercial LawForeing Investment an Exchange RegulationInternational Trade and CustomsLabor LawBanking LawSecuritiesLitigationUnfair Competition and Antitrust LawLegal Audit (Due Diligence)

With more than twenty years of experience in rendering counseling

International, a Swiss cooperative, is nowadays one of the most

Impuestos y Servicios Legales Ltda., gathers more than 20 highly

supported by professionals in other disciplines with wide knowledge on

Thanks to the presence of KPMG in 144 countries and to the global support that it implies, our Firm frequently renders legal and tax counsel in matters that transcend Colombian boundaries, generating services

JUAN PABLO MURCIAjpmurcia@kpmg.com.coCARLOS ALBERTO BERNALcbernalbotero@kpmg.comMYRIAM STELLA GUTIÉRREZmsgutierrez@kpmg.com.coVICENTE JAVIER TORRESvjtorres@kpmg.com.co

JORGE ALBERTO SANABRIAjasanabria@kpmg.com.coOSWALDO PÉREZuperez@kpmg.com.coMARITZA SARMIENTOmsarmiento@kpmg.com.coMARÍA CONSUELO TORRESmctorres@kpmg.com.coORLANDO ROCHAorlandorocha@kpmg.com.coDORIS GUTIÉRREZdorisgutierrez@kpmg.com.co

FANNY PATRICIA LOZANO

JESSICA MASSYjmassy@kpmg.com.coELSY ALEXANDRA LÓPEZealopez@kpmg.com.coALI ALEXANDER CASTRILLÓNacastrillon@kpmg.com.coHUGO MARULANDAhmarulanda@kpmg.com.coMARÍA ISABEL ESPINELmespinel@kpmg.com.coCAROL DÍAZcadiaz@kpmg.com.co

www.kpmg.com.co --- colombia@kpmg.com.co

Calle 90 No. 19 C-74Phone: +(57)(1) 618 8000

Fax: +(57)(1) 610 3245Bogotá, Colombia

Carrera 43 A No. 16 A Sur-38Phone: +(57)(4) 355 6060

Fax: +(57)(4) 313 2554Medellín, Colombia

Calle 4 Norte No. 1 N-10 Piso 2

Phone: +(57)(2) 668 1480Fax: +(57)(2) 668 4447

Cali, Colombia

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FIRM MEMBERS

PARTNERS ASSOCIATES EXTERNAL ADVISORS

Tax Law, Foreign Exchange and Foreign Investment Laws, Foreign Trade and Customs Laws, Corporate and Comercial Laws, Business Law, Estate and Tax Planning for Individuals, Families and Family Owned Enterprises, Arbitration

specialized in the following practice areas: Tax Law, Foreign Exchange and Foreign Investment Laws, Foreign Trade and Customs Laws, Corporate and Commercial Laws, Business Law, Estate and Tax Planning for Individuals, Families and Family Owned Enterprises, and Arbitration.

market. Lewin & Wills has completed its third decade advising domestic

relationship with each client. They always have the clear objective of getting to know them better and to have a comprehensive understanding of their organization, their business and their needs, in order to constantly improve and optimize their personalized services.

ALFREDO LEWIN FIGUEROAEMILIO WILLS CERVANTES LAUREANO GÓMEZ ROBAYO ADRIÁN RODRIGUEZ PIEDRAHITALUZ CLEMENCIA ALFONSO HOSTIOSANDRÉS FORERO MEDINADIANA VAUGHAN UMAÑA

CLAUDIA CRISTINA CARRILLO A.OLGA FERNÁNDEZ DE SOTO L.MARTA LUZ RAMÍREZ SAKERCRISTINA ROMÁN GAITÁNCRISTINA STIEFKEN ARBOLEDADIEGO VEGA RAMÍREZJUAN PABLO WILLS VALDERRAMASANTIAGO WILLS VALDERRAMA

MARÍA DEL PILAR ABELLA MANCERAEVANS MAURICIO BERMÚDEZ

www.lewinywills.com --- ofernandez@lewinywills.com

Calle 72 No. 4-03Phone: +(57)(1) 312 5577

Fax: +(57)(1) 211 7626Bogotá, Colombia

LANGUAGES

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AREAS OF PRACTICE

Administrative, Admiralty Law, Advertising, Aeronautics, Arbitration, Bankruptcy, Commercial , Competition, Consumer Protection , Constitutional, Copyright , Corporate, Environmental, Exchange , Financial , Foreign Trade, Logistics and Customs, Government Contracting, Health , Insurance, Insolvency, Intellectual Property, Labor , Litigations, Maritime And Admiralty ,Migration, Mining ,Project Finance, Pro-bono, Real-Estate Law, Securities, Tax Law , Telecommunications and Satellite, Utilities.

JOSE LLOREDA CAMACHO & CO., also known as LLOREDA CAMACHO & CO., provides integral legal services to companies and organizations, contributing to their support and creation of value process.

and large Colombian corporations.

Its practice covers all the areas of law and, through teamwork and an integral approach, enables it to be a trustworthy advisor to its clients for the successful development of their business operations and activities.

LLOREDA CAMACHO & CO. is a strategic ally in the business activities of its clients, renders a timely service, wherein its knowledge and high commitment with excellence are essential. It acts preventively and according to the knowledge and the experience gained in years or LL

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MIEMBROS DE LA FIRMA

PARTNERS

ALICIA LLOREDA Lawyer from the Universidad Colegio Mayor de Nuestra Señora del Rosario. Master’s Degree in Law (LLM) from New York University and Specialization Degree in Financial Law from the Universidad de los Andes. Member of the Board of Directors of the INTA and President of the Alternative Dispute Resolution (ADR) Committee of the INTA and member of the Panel of Neutrals of the INTA

ANA MARIA CASTRO WEY Lawyer from the Universidad Colegio Mayor de Nuestra Señora del Rosario. Specialization Degree in Commercial Law from the Universidad Javeriana, and in Law and New Technologies of Life from the Universidad Externado. Diplomas in Administrative Procedural Law and Unfair Competition.

BERNARDO SALAZAR Lawyer from the Universidad Colegio Mayor de Nuestra Señora del Rosario. Master’s Degree (L.L.M) in International Legal Studies from Georgetown University. Studies in British Legal Methods from Cambridge University. Specialization Degree in Civil Procedural Law from the Universidad Externado de Colombia. Diploma in State Contracting from the Universidad Colegio Mayor de Nuestra Señora del Rosario.

CLARA INÉS GÓMEZ RÍOS Lawyer from the Universidad Santo Tomás. Specialization Degree in Labor Law from Bogotá’s Higher Court and a Graduate degree in Economic Integration from the Universidad de Salamanca in Spain. Participated in the Course for Experts in Labor Relations in Turin as ex-fellowship from the International Labor Organization and in the Improvement Course in Humanitarian International Law of the Universidad Santo Tomás de Aquino in Rome.

ENRIQUE ÁLVAREZ Lawyer from the Universidad de los Andes. Master’s Degree in Labor Law from the Universidad Bolivariana. Active member of the International Bar Association (IBA) and of the Board of Directors of the Chamber of Legal Services of the ANDI. He has been

GUSTAVO TAMAYO Lawyer from the Universidad de los Andes. Specialization Degree in Procedural Law from the Universidad Colegio Mayor de Nuestra Señora del Rosario. Member of the International Bar Association (IBA) and of the American Bar Association (ABA). He has been invited by the International Telecommunication Union (ITU) as expert to set out cases of successful regulation in several Latin American countries.

IGNACIO SANTAMARÍA Lawyer from the Universidad Colegio Mayor de Nuestra Señora del Rosario. Specialization Degree in Financial Law from the Universidad de los Andes and in Administrative Law from the Universidad del Rosario. Graduate Degree in Anti-trust Law from the

Association, the Rocky Mountain Mineral Law Foundation, and the International Association of Young Lawyers (IAYL).

SANTIAGO GUTIÉRREZ Lawyer from the Universidad Javeriana. Specialization Degree in Financial Management from the Escuela Superior de Marketing y Administración (ESMA), in Barcelona, Spain. Member of Lawyers Associated Worldwide (LAW) and of the Javeriana Law School Alumni Association.

TATIANA CARRILLO Lawyer from the Universidad Colegio Mayor de Nuestra Señora del Rosario. Master’s Degree in International Contract Law from the Universidad de los Andes. Diplomas in Administrative Procedural Law and Competition Law. Member of the Board of Directors of the Colombian Association of Industrial Property (ACPI).

www.lloredacamacho.com --- jllcco@lloredacamacho.com

Calle 72 No. 5-83 Piso 5Phone: +(57)(1) 326 4270

+(57)(1) 606 9700Fax: +(57)(1) 606 9701

Bogotá, Colombia

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS EXTERNAL ADVISORS ASSOCIATE

National and international contractsCorporate lawInsolvencyMergers, and acquisitionsFinancial lawSecurities and stock market lawIntellectual propertyUtilities lawAdministrative lawManufacturing sectorInternational trade lawUrban and planning lawConstitutional contentious lawForeign investment lawProceduresTortsCompetition law

Established in 1986 as a provider of legal advisory services M&A is

risk involved for the clients to make the best possible decision.

achieves this through constant communication between the lawyer and

updates, which we consider M&A’s added value.

M&A has these tools available to all its clients among which are large and

construction, utilities, and the public sector in general.

service covering all legal needs focusing to participate in international business and investment of national capital overseas and foreign capital in Colombia.

CARLOS EDUARDO MANRIQUE cmanrique@mya.com.coAttorney at Law from Universidad de los Andes, with postgraduate studies in Public Management and Administrative Institutions and Master Degree in Law.

MARÍA FERNANDA NOSSAmfnossa@mya.com.coAttorney at Law from Universidad de los Andes, with postgraduate studies in Public Management and Administrative Institutions from the same university.

ALICIA VILLEGAS TRUJILLOavillegas@mya.com.co

JULIANA CAMACHO ARIASjcamacho@mya.com.co

ANA MARÍA APONTE URDANETAamaponte@mya.com.co

MARGARITA MARÍA GÓMEZmargomez@mya.com.coJAVIER CORTÁZAR MORAjcortazar@mya.com.co

JUAN JOSÉ RODRÍGUEZ ESPITIAjjrodriguez@mya.com.coCARLOS EDUARDO JAIMEScjaimes@mya.com.co

DIEGO MANRIQUE NIETOdmanrique@mya.com.coVERA ABOGADOS ASOCIADOS

www.mya.com.co --- mya@mya.com.co

Carrera 7 No. 98-11 Piso 12 Torre 1Phone: +(57)(1) 258 8247

Fax: +(57)(1) 274 2069Bogotá, Colombia

Correspondence:Centro de Digitalización

Calle 127 B No. 45-23Bogotá, Colombia

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FIRM MEMBERS

Corporate and Commercial Law, Financial Transactions, Capital Markets, Litigation, Foreign Investment, Franchising, Anti-Trust, Foreign Exchange Regulation, Intellectual Property, Sanitary Licenses and Arbitration.

MOSQUERA ABOGADOS was established in Bogotá, Colombia, in 1952

evolved into a professional legal services organization specialized in providing expert legal advice to national and international companies and individuals in all relevant matters for their entry and operation in Colombia, as well as their expansion from Colombia to international markets.

Nowadays our services comprise full advisory legal services in Colombia in the areas of Corporate and Commercial Law, Anti-Trust, Foreign Investment, Finance, Capital Markets, Banking, Litigation, Arbitration, Intellectual Property and Sanitary Licenses, with special emphasis also in providing solutions for the various legal needs of our clients in their respective international operations.

Thanks to our diverse clients’ base, from both the national and

jurisdictions in the continent and Europe, and the experience of our professionals in both the public and private practice; we have consolidated a solid team of professionals that combine not only their

but also in many cases their admittance to other jurisdictions such as the State of New York, in the United States; providing our clients with high

the myriad of legal issues that our clients face today in the current modern business context.

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CRISTIAN MOSQUERAcmosquera@mosquera-abogados.comJUAN PABLO MOSQUERA jpmosquera@mosquera-abogados.com

MARIA DOLORES MOSQUERA mdmosquera@mosquera-abogados.com

EDUARDO SAMEK DE LA ESPRIELLA esespriella@mosquera-abogados.com

JOSE ALEJANDRO MOSQUERA jamosquera@mosquera-abogados.com

OFELIA DÍAZ BERMÚDEZodiaz@mosquera-abogados.com

ANDREA PATRICIA ALBAapalba@mosquera-abogados.com

www.mosquera-abogados.com --- m-a@mosquera-abogados.com

Corporate and Finance PracticeCarrera 7 No. 71-21 Torre A, Piso 6

Phone: +(57)(1) 317 3040Fax: +(57)(1) 317 3303

Bogotá, Colombia

Intellectual Property PracticeCarrera 8 No. 15-42, Piso 12, Of. 1202

Phone: +(57)(1) 341 3668Fax: +(57)(1) 224 4181

Bogotá, Colombia

JORGE BUITRAGO ALFAROHECTOR RAUL CORCHUELOLUIS ARCESIO GARCÍAGUILLERMO ARCESIO GOMEZJAIME GRANADOSJOSE ANTONIO TAMAYOMARIA PAOLA VELASCOCAMILO VILLA

OFF COUNSEL

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AREAS OF PRACTICE

Urban Law and real estateAdministrative lawLabour lawInternational Changes regime and Foreign investmentCriminal law LitigationTax Law and customsCorporate law and intellectual propertyFamily Law

Our Organization was founded in Colombia by Mr. Eliécer Pinilla in the

and abroad. We are a prestigious Firm with national and International recognition. PINILLA, GONZALEZ & PRIETO strengthens their standards of quality and service, using the establishment of interdisciplinary teams of related professionals to the legal, urban planning, real estate, accounting and economic sciences for the attention of the needs of our customers and

professional .

PIN

ILLA

, GO

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& PR

IETO

www.pinillagonzalezprieto.com --- pgp@pinillagonzalezprieto.com

Avenida Calle 72 No. 6-30 Piso 4

PBX: +(57)(1) 210 2100Fax: +(57)(1) 211 9465

Bogotá, Colombia

MIEMBROS DE LA FIRMA

PARTNERSCARLOS FELIPE PINILLA ACEVEDOfelipepinilla@pinillagonzalezprieto.comAttorney at law and partner of the Firm. Attorney at law and Economist at Javeriana University, Bogotá. Specialized in Judicial, Finance and Tax Accounting Procedures at Los Andes University. University Professor (Javeriana University, Bogotá and University de la Sabana, Bogotá).

ASSOCIATE

JUAN MANUEL GONZÁLEZ GARAVITOjuanmg@pinillagonzalezprieto.com Attorney at law and partner of the Firm. Attorney at law at University Militar Nueva Granada Bogotá. Specialized in Administrative Law at Rosario University in Bogotá. University Professor (University de la Sabana, Bogotá; University Militar Nueva Granada, Bogotá, Javeriana University)

RODRIGO PRIETO MARTÍNEZrodrigoprieto@pinillagonzalezprieto.comAttorney at law and partner of the Firm. Attorney

Graduate Courses in Civil and Commercial Law at University de Navarra, Pamplona (Spain).

ALVARO MENDOZA RAMÍREZalvaromendoza@pinillagonzalezprieto.comAttorney at law at Rosario University, Bogotá. Licensee in Canonic Law at University Javeriana. Studies in Criminal Procedural Law at Università degli Studi (Roma). Economist at Università degli Studi (Roma). Doctor in private law París University. Master in comercial Law, Université de Lovanine (Belgium). Internship at the European Economic Community. Fonds Leon A. Bekaert (Brussels).

IGNACIO RESTREPO MANRIQUEignaciorestrepo@pinillagonzalezprieto.com Architect at Los Andes University, Bogotá, D.C. Magister in Urban Design and Architecture at Rice University, Houston, Texas. University Professor (Specialization in urban law University Externado de Colombia).

GROUP OF WORK

LADY YESENIA PINZÓN RIVERAMARIA DEL ROSARIO RENGIFO JOYCE ANDREA TORRES PINZÓNCARLOS ANDRÉS GUANTIVA VILLAMILDAVID MATIZ PINILLAJOSÉ DOMINGO PALOMINO PÉREZCARLOS ALBERTO ZUBIETA CORTÉSADRIANA PAOLA RODRÍGUEZ SOTOKAREN PAOLA RODRÍGUEZ MORALESPABLO EMILIO FETECUA MONTAÑASONIA MILENA SILVA DUARTEEDGAR GUTIÉRREZ CASTELLANOSLEIDY YURANI ARÉVALO DELGADO

MIGUEL ANGEL BUSTOS VASQUEZCAMILO A. BARACALDO CÁRDENASCAMILO CARDONA CASISELIANA ANDREA LEAL VALBUENAÁNGELA MARÍA CAICEDO ROZOPAULA MORENO RUEDASANDRA MILENA LIZCANO ZEAOSCAR JAVIER MARTINEZ CORREABIBIAN NATALIA ROBAYO BAUTISTAJULIÁN FELIPE ROJAS RODRÍGUEZMICHAEL WIESNER SABOGALMARIA FERNANDA GUTIÉRREZ JÁCOMEMIGUEL HENAO HENAOMÓNICA RODRÍGUEZ TRUJILLODAVID GARZÓN GÓMEZLINA MARIA OSPINA ARISTIZABAL

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

Mergers and Acquisitions.Infrastructure and PPPs.Natural Resources and Energy Law (oil and gas, mining, power generation and transmission).Finance and Capital Markets.Tax Planning and International Commerce.Dispute Resolution, Litigation, Bankruptcy and Reorganizations.Corporate Law.Competition Law.

generating business solutions, which optimize the client’s return on investment while minimizing risks. Its partners have extensive and very successful experience in energy and natural resources, mergers and

markets, local and international litigation, competition law, infrastructure and PPPs.

legal services to multinational companies doing business in Colombia or with colombian entities, as well as leading colombian companies. The

Colombia, including some of the world’s largest corporations.

… “On the verge of greatness”

well equipped to remain at the “very top of the tree”. Clients credited the team with “extensive expertise, high-quality, global standards of responsiveness and an unpretentious attitude to business.”“…I trust their opinions with my eyes closed”. - Chambers & Partners

tax advisory work as well as telecoms and litigation, seen as key areas of strength.” - Latinlawyer

www.phrlegal.com --- phr@phrlegal.com

Carrera 7 No. 71-52 Torre A Piso 5Phone: +(57)(1) 325 7300

Fax: +(57)(1) 325 7313Bogotá, Colombia

JAIME HERRERAjaime.herrera@phrlegal.comM&A, Infrastructure & PPPs, Natural Resources and Energy

DANIEL POSSE daniel.posse@phrlegal.comDispute Resolution, Litigation, Bankruptcy and Reorganizations

MARIANA POSSE mariana.posse@phrlegal.comFinance and Capital Markets

JUAN GUILLERMO RUIZjuanguillermo.ruiz@phrlegal.comTax planning and International Commerce

FRANCISCO URRUTIAfrancisco.urrutia@phrlegal.comNatural Resources and Energy and M&A

JOSÉ ALEJANDRO TORRESjosealejandro.torres@phrlegal.comCorporate law, infrastructure & PPPs and Antitrust law

ÁLVARO JOSÉ RODRÍGUEZalvaro.rodriguez@phrlegal.comNatural Resources and Energy, Environmental law and Antitrust law.

ALESSIA ABELLOalessia.abello@phrlegal.comInfrastructure and PPPs and Private Equity

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AREAS OF PRACTICE

FIRM MEMBERS

Tax Consulting. Local and international Tax Planning. Tax Information on Magnetic Media. Income Tax Return Preparation / Advice. International Assignments (Expatriates). Mergers and Acquisitions. Tax Outsourcing.Review of Periodic Returns. Tax Diagnostics. Requests for Refunds of Tax Overpayments. Tax Litigation – administrative and judicial. Transfer Pricing. Corporate Law. Foreign Exchange Regime and Foreign Investment. Commercial Law Customs Law. Labor Law. Competition Law. Mergers and Acquisitions. Foreign Trade

PricewaterhouseCoopers (www.pwc.com) drawing on the knowledge and skills of more than 163,000 people in 151 countries, builds relationships by providing services based on quality and integrity.

in all areas of the law. In Colombia, PricewaterhouseCoopers Servicios Legales y Tributarios is

and economists integrated in a team of 60 professionals.

requirements of the market, based on such strategic fundamentals as: our people, industry, product and services-based approach,

PRIC

EWAT

ERH

OUS

ECO

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PARTNERSCARLOS MARIO LAFAURIEcarlos_mario.lafaurie@co.pwc.com

HERNÁN DÍAZ MÉNDEZGERMÁN GARCÍA ORDUÑAJORGE IVÁN MÉNDEZRICARDO SUÁREZ ROZO

SENIOR MANAGERS

ADRIANA FERNÁNDEZ LÓPEZALEXANDRA TRUJILLO CASTELLANOSANDRÉS ANGARITA ALVAREZARLEY ALFONSO ALVAREZCARLA SARMIENTO COLMENARESFRANCISCO GONZÁLEZ CEBALLOSJHONNY MARTÍNEZ GRANADOSMARCELA RAMÍREZ STERNBERGMICHAEL ANDERSON GÓMEZPEDRO PABLO OSMAN GÓMEZRAFAEL PARRA CORREAWILSON HERRERA ROBLESYESID ORTIZ ORTIZ

MANAGERS

ELIANA BERNAL CASTROeliana.bernal@co.pwc.comMARÍA HELENA DÍAZ MÉNDEZmaria_helena.diaz@co.pwc.com

CARLOS MIGUEL CHAPARRO carlos.chaparro@co.pwc.com

DIRECTORNACIRA LAMPREA OKAMELnacira.lamprea@co.pwc.com

ASSOCIATE PARTNER

www.pwc.com/co

Calle 7 Sur No. 42-70, T. 2 P. 11Phone: +(57)(4) 325 4320

Fax: +(57)(4) 325 4322Medellín, Colombia

Centro Empresarial de las AméricasCalle 77B No. 57-141, Piso 8Phone: +(57)(5) 368 2960

Fax: +(57)(5) 353 2315Barranquilla, Colombia

Calle 19 Norte No. 2N-29, Piso 7Phone: +(57)(2) 684 5510

Fax: +(57)(2) 684 5510Cali, Colombia

- Calle 100 No. 11A-35, piso 5Phone: +(57)(1) 634 0555

Fax: +(57)(1) 218 8544- Carrera 7ª No. 156 - 80, Piso 19

Phone: +(57)(1) 668 4999Fax: +(57)(1) 673 8575

-Carrera 106 No. 15-25 Mz 17 Bodega 85Phone: +(57)(1) 743 0111

Fax: +(57)(1) 439 5087Bogotá, Colombia

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AREAS OF PRACTICE

Administrative and Government Law. Antitrust and Competition Law. Aviation Law. Banking and Finance Law. Bankruptcy and Insolvency. Capital Markets and Securities. Corporate Law. Energy and Public Utilities Law. Environmental Law. Foreign Investments. Infrastructure. Insurance Law. Intellectual Property Law. International Labor Law. Labor Law. Litigation and ADR. Maritime Law. Mergers and Acquisitions. Private Clients. Privatizations. Project Finance.Real Estate, Securities. Sports & Entertainment Law. Tax Law. Telecommunications Law.

Prieto & Carrizosa is a leading full service law

We provide comprehensive legal services of the highest quality based on a thorough understanding of the legal and commercial context in which our clients operate. Our success is based on a proactive approach to the practice of law. We believe that helping our clients develop strategies for the future and advising them in their day-to-day operations adds value to their businesses and organizations.

This is why we hire hardworking, goal-oriented individuals and train

industry, government, NGOs, and academia. They are deeply committed

we are able to provide legal counsel and representation to local companies and multinational corporations, individuals and government entities in a broad range of practices.

For the past ten years we have advised the Colombian government in major privatization processes. We have worked on sophisticated mergers and acquisitions. We have been instrumental in major cross-border deals. We have contributed to the growth of our

program that serves those who are most in need.

Prieto & Carrizosa is

employees, and our communities. Through sustained investment in management infrastructure, in innovative business practices, and in our lawyers’ expertise, we aim to widen the scope of our services and strengthen our role as regional leaders in the practice of law.

PRIE

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CAR

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SAFIRM MEMBERS

PARTNERS OF COUNSELJOSÉ ANTONIO LLOREDA

www.prietocarrizosa.com --- prietocarrizosa@cable.net.co

PBX: +(57)(1) 326 8600Fax: +(57)(1) 326 8610

Bogotá, Colombia

JUAN MANUEL PRIETOMARTÍN CARRIZOSAJORGE DI TERLIZZIJUAN CARLOS ROCHAMARTÍN ACERO

CLAUDIA BARREROMAURICIO PATIÑOHÉCTOR HERNÁNDEZFELIPE CUBEROSJUAN FERNANDO GAVIRIA

LANGUAGES

SpanishEnglishFrenchGerman

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AREAS OF PRACTICE

FIRM MEMBERS

Tax advice and litigation. Tax planning at the national and international levels, Tax advice in mergers and acquisitions, arbitration and tax related administrative proceedings, and consulting for public policy design.

Quiñones Cruz Ltda. was founded in November 6th, 1978, by its partners Antonio Quiñones Montealegre and Lucy Cruz de Quiñones. Specialized

partners, with the assistance of an exclusive team of specialists in Tax, Constitutional, Administrative, International, and Financial Law.

Year 2007” in Colombia by the magazine International Tax Review. The

pole conducted by El Espectador amongst the most important businessmen in Colombia, as well as in the poles conducted by Chambers Latin America and Martindale Hubbell.

Amongst our clients we include Citibank, Colombia Stock Exchange, Fiduciaria Bogotá, and Banco de la República in the banking sector; BP, Chevron, Occidental de Colombia, Ecopetrol and Ocensa in the oil and gas industry; Emgesa, Epsa, CHB, and Isagen in the energy industry and in other sectors Meals, Team Group, Miratex, Carulla, OLSA, El Espectador, and Semana.

PARTNERSANTONIO QUIÑONES MONTEALEGRESenior Partner, J.S.D. Magna Cum Laude,_Universidad de Salamanca, 2009.

ASSOCIATES

LUCY CRUZ DE QUIÑONESSenior Partner, J.S.D. Magna Cum Laude, Universidad de Salamanca, 2002.

NATALIA QUIÑONES CRUZJunior Partner, J.D., Philosopher, Summa Cum Laude, Universidad de Los Andes, LLM in Taxation, Diploma de Excelencia, Universidad del Rosario, and LL.M. in International Taxation, Wallace Scholar, New York University.

JENNIFER GIRALDOJ.D.

JOSÉ FERNANDO GORDILLOLLM in Constitutional Law, Universidad del Rosario.

MARÍA FERNANDA GÓMEZLLM in Taxation, Universidad de los Andes, LLM in Administrative Law, Universidad del Rosario, LL.M. in Law and Economics, Universidad Javeriana.MELISSA MUÑOZLLM in Corporate Law and Taxation, Universidad de los Andes.RICARDO PÉREZLLM in Taxation and Financial Law, Universidad del Rosario.ALEJANDRO RÍOSLLM in Taxation, Universidad del Rosario.

www.quinonescruz.com --- qc@quinonescruz.com

QUI

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DA.

Carrera 9A No. 99-02 Of. 502 APhone: +(57)(1) 618 2883

Fax: +(57)(1) 618 2840Bogotá, Colombia

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FIRM MEMBERS

Business strategies, International Negotiations, Commercial Treaties, Dumping and Safeguards Investigations, Market Analysis, Strategic Alliances, International Trade, Training and Seminars, Free Zones,

recipients of investment, Technical Lobby and Foreign Investment.

RESEARCH AND OPPORTUNITIES International Strategy Consultants meets the knowledge and experience of those who have led the process of internationalization of the Colombian economy and the development of foreign trade law in Colombia, to provide an advice that will allow you to expand your borders and discover new opportunities at the institutional and enterprise level. Our experience in public and private sectors enables us to work as part of your team at identifying opportunities in Colombian and International scenarios to improve the competitiveness of your company in the global context.

We have a broad portfolio of services tailored to your needs, an interdisciplinary team of professionals and a large network of strategic

and a permanent accompaniment.

RESE

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& O

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ANGELA MARÍA OROZCOaorozco@ryo.com.coLawyer, Universidad Javeriana; Post Graduate Degree in Economic Law, Universidad Externado de Colombia; Master in Comparative Jurisprudence, University of Texas; Fellow of the World Yale Fellow Program.

Former Minister of Foreign Trade of Colombia; Chief Executive

Agency; Deputy Minister of Foreign Trade; and International and General Manager of ASOCOLFLORES, the Colombian Association of Flower Exporters. She participated actively in the design and execution of Colombian export plan and the productivity and competitiveness policy. Since 1991 is involved in the Colombian internationalization, participating in the development of the antidumping legislation and the export promotion policies.

OLGA LUCÍA LOZANOolozano@ryo.com.coLawyer, Universidad del Rosario; Masters in Financial Legislation and in International Negotiations, Universidad de los Andes, with experience in foreign trade topics. She has participated in international disputes as Chairperson of the DS Panel between Mexico and El Salvador and in multilateral organisms as Chairperson of the WTO Subsidies Committee.

Advisor of the Foreign Trade Superior Council; Minister Counselor and Deputy Permanent Representative at the Colombian Mission to the World Trade Organization; and Vice-President of ACOPLASTICOS, the Colombian Association of Plastics Industries.

www.ryo.com.co

Phone: +(57)(1) 321 6100Fax: +(57)(1) 321 6100 Ext. 102

Bogotá, Colombia

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FIRM MEMBERS

PARTNERS

Finance, Insurance AndCapital Markets LawCorporate LawTax LawAdministrative LawFamily EnterprisesCorporate Social ResponsibilityDispute Resolution

specialized legal counseling with high managerial contents in its areas of practice.

Renown for its deep and solid legal knowledge, its capacity to design

professional and managerial experience of its members as well as the personalized and direct attention given to its clients.

helps its clients anticipate events generated by their business strategy. Its mission, from this standpoint, is to support management in the

accomplishment of the company’s objectives, and to develop new products and services, attending certain principles such as legal

ROD

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AZU

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SERGIO RODRIGUEZ AZUEROsrodriguez@rodriguezazuero.com

ASSOCIATES

SANTIAGO JARAMILLO VILLAMIZARsjaramillo@rodriguezazuero.com

JUAN CAMILO RODRIGUEZ BRAVOjcrodriguez@rodriguezazuero.com

CÉSAR PRADO VILLEGAScprado@rodriguezazuero.com

SANDRA MARÍA SARRIA MEDINAssarria@rodriguezazuero.com

BENJAMIN CUBIDES PINTObcubides@rodriguezazuero.com

MARIA JULIANA NAVAS BRETÓNjnavas@rodriguezazuero.com

EDGAR ELIAS MUÑOZ JASSIRemunoz@rodriguezazuero.com

VERONICA ARANGO LUXvarango@rodriguezazuero.com

LAURA TOVAR NIÑOltovar@rodriguezazuero.com

SYLVIA DI TERLIZZI ESCALLÓNsditerlizzi@rodriguezazuero.com

JUAN DAVID VELASCO KERGUELENjdvelasco@rodriguezazuero.com

www.rodriguezazuero.com --- abogados@rodriguezazuero.com

Calle 75 No. 3-53Phone: +(57)(1) 321 8910

Fax: +(57)(1) 321 8910 Ext. 333Bogotá, Colombia

JUAN GUILLERMO BECERRA JARAMILLO

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

Foreign Investment - Oil, Gas and Mining Industry - Corporate Law - Mergers & Acquisitions - Due Diligence Processes - Business Law - Labor Law and Immigration - Banking and Financial Institutions - Tax Law - Foreign Exchange - Foreign Trade - Administrative Law - Contracts with Governmental Entities - Bidding Processes - Procedural Law – Litigation - Civil, Commercial, Labor and Administrative Proceedings - Environmental Law - Corporate Social Responsibility - Corporate Governance - Intellectual Property - Trade Names and Licensing – Aviation.

best the needs of our clients. Our team of lawyers, economists, business

in a tailored approach to address client matters. These professionals are

achieving maximum results and success.

SAN

CLEM

ENTE

FER

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ABO

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ANTONIO SANCLEMENTE VELASQUEZLawyer, Universidad Nacional de Colombia with postgraduate studies in labor law, Universidad Nacional de Colombia. Program of Instruction for Lawyers, Harvard Law School

MARTA HELENA BONILLA-DE FERNANDEZFREDY CASTAÑO-ROJASJORGE MARTINEZ-VILLAMILCLAUDIA RODRIGUEZ-ZULUAGATERESITA CARDONA-GARCIAMAURICIO ACEVEDO-MARQUEZBIBIANA CAMACHO-REYES JUAN MAURICIO JOYA-LIZARAZODANILO ROMERO-RAADJORGE ENRIQUE GUTIERREZ-AVILAEMMANUEL CABRA-MARTINEZROBERT STEWARTMARIA ELENA-LARESALEJANDRA-VALDERRAMACARLOS ANDRES-SALAZARKAREN SOFIA-NIGRINISSEBASTIAN FERNÁNDEZ-BONILLA

ASSOCIATES

JOSE GABRIEL FERNANDEZ CARDONALawyer, Colegio Mayor de Nuestra Señora del Rosario, with

Javeriana.

DIANA SANCLEMENTE ARENASLawyer, Colegio Mayor de Nuestra Señora del Rosario. Master of Laws (L.L.M.) Georgetown University

ANGELA SANCLEMENTE ARENAS

with postgraduate studies in tax law, Universidad de Los Andes. CESAR AUGUSTO LOZANO GUTIERREZLawyer, Universidad Externado de Colombia. Program in

www.sfa.com.co --- info@sfa.com.co

Carrera 9 No. 69-70Phone: +(57)(1) 310 0555

Fax: +(57)(1) 255 9372Bogotá, Colombia

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PARTNERS

The Firm provides a Corporate and Intellectual Property Management with focus on corporate value development and risk management. It’s

matters pertaining to Corporate law, Intellectual and Industrial Property, Litigation, Foreign Investment, Commercial Law, Contracts, Corporations, Taxes and Management Consulting.

Its proactive approach to the client management, provided exclusively by market-proven senior partners, allows the Firm to have an integral view of its clients’ issues to optimize its service and deliver results that

The Firm’s legal expertise is strengthened and complemented with services in the Management Consulting and International Business Development areas, which include among others: Scenario Strategic Planning, Corporate Governance, Organizational Design, Commercial TR

IAN

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www.tumnet.com --- tum@tumnet.com

Calle 93B No. 12-48 P.4Phone: +(57)(1) 601 9660

+(57)(1) 621 5810Fax: +(57)(1) 611 4209

Bogotá, Colombia

FERNANDO TRIANA

ALVARO TRIANA

ASSOCIATES

LAURA MICHELSEN JUAN CARLOS URIBE JUAN PABLO TRIANA

ANDRÉS MEDINACAROLINA POSADAPAULA OSORIOMARCELA GÓMEZMARA LÓPEZÁNGELA SERRANOHENRY PARRA

SANDRA MÉNDEZCAMILO SUÁREZJUAN GUILLERMO OTEROGIOVANNY REYES

PAOLA TORRENTECAROLINA DÍAZNATALIA BOHÓRQUEZ

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AREAS OF PRACTICE

FIRM MEMBERS

Tax LawInternational Tax LawCorporate LawInternational Fiscal PlanningEstablishment of Legal Structures and International Fiscal StructuresEmphasis on International BusinessFree Trade ZonesContracts of Legal StabilityExchange and Foreign Investment LawCustoms and Foreign Trade LawTransfer PricesMergers and PurchasesReal Estate LawTelecommunications and Technology Law

areas of international business law. We are one of the oldest and most

knowledge in the most far-reaching areas of law. Currently, we employ

consist of a director and an accountant with their personal assistant

proud to say that, over the years, this has allowed us to become an access point for investment opportunities in Colombia.

and excellence, a basic principle that compels us to succeed, and at the same time demands constant investigation and development for more

PARTNERSRODRIGO URIBE LARGACHAALFREDO URIBE CARBONELLBEATRIZ LARGACHA DE URIBE

NIELLA SABBATINOLUISA MANCILLAGINA REYESANGELA GONZALEZMARTHA ESCUDEROEMIL VILARDY

ASSOCIATESCORPORATE AGENTSwww.corprate-agents.coBALLARD & BALLARDwww.ballardlaw.netGUARDELA & TRUJILLO www.gtltda.comE-BUSINESS CONSULTING GROUP S.A.

STRATEGIC ALLIES

www.ul.com.co

Carrera 51 No. 79-34 Of. 501Phone: +(57)(5) 361 7590

Fax: +(57)(5) 368 8548USA Phone: +(1)(786) 431 3468

Barranquilla, Colombia

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AREAS OF PRACTICE

FIRM MEMBERS

PARTNERS

Integral legal advice to Foreign and National Investors in the following areas:Real State, Commercial and Business law, Civil Law, Labour Law, Tax Law, Customs Law and Registration of Investments (Exchange regime). Immigration Law. Intellectual Property Law (registration of trademarks). Financial Advisory Services. Advisory Services in Franchise.

consultants, founded in 1986, mainly focused on providing integral legal advice to Foreign and National Investors in various areas.

professionals, with a commitment to satisfy the needs of our clients in an

agents and correspondents in the main cities of Colombia and various cities worldwide in order to provide ideal service to multinational clientele.

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RICARDO VELEZ PAREJALawyer from the University of Cartagena, specialized in Public Law from Universidad Externado de Colombia.

banks, private companies and public sector.

RICARDO VELEZ-BENEDETTILawyer from the University of Cartagena, specialized in Negotiation and

Law from Universidad del Norte. Experience: Former diplomat of the Permanent Mission of Colombia to UN, Geneva-Switzerland. Advisor of Foreign Investors.

ERNESTO VELEZ-BENEDETTILawyer from the Universidad Javeriana de Bogotá, specialized in Commercial Law from Universidad Javeriana and Custom Law from Universidad San Buenaventura. Experience: Litigation Lawyer, advisor of banks, foreign investors and public entities.

MARCELLA CARVAJALESForeign Trade Administrator, with a MBA from Webster University in Geneva. Experience: Advisor in real state, business planning and foreign trade.

www.velezbenedetti.com --- ricardo@velezbenedetti.com

Phone: +(57)(5) 664 5071Fax: +(57)(5) 664 0140

Mobile: +(57) 313 532 2269Cartagena de Indias, Colombia

LANGUAGES

SpanishEnglishFrench

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AREAS OF PRACTICE

Industrial property, Trademarks, Patents, Copyrights, New Technologies, Disloyal Competition, Commercial Practices, Sanitary Rights, Community Right, Administrative law, Tax Law, Corporate Right and Foreign Investment.

VERA ABOGADOS ASOCIADOS S.A. was founded in 1972, principally to serve the legal needs of the business sector in the area of Intellectual Property, in Colombia and abroad.

The Firm is today a reference in the Andean Community, and it makes

International Network of Law Firm, The International Trademark Association (INTA), Asociación Interamericana de Propiedad Industrial (ASIPI) y la Associação Brasileira da Propriedade Intelectual (ABPI).

consultation through www.veraabogadossa.com, which allows VERA ABOGADOS’s clients to learn the actual status of each of the

VERA

ABO

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ASO

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FIRM MEMBERS

PARTNERSJORGE ENRIQUE VERA VARGASCAROLINA VERA MATIZNATALIA VERA MATIZ

ASSOCIATESMARCELA AFANADOR BURGER GUSTAVO BLANCO PINTODIEGO BUITRAGO FLÓREZMAURICIO CHEYNE TENORIOGERMÁN A. CUESTAS C.ERNESTO GARCÍA ZAPATALEONARDO GÓMEZ CUARTASLUIS FERNANDO QUINTERO RICOLUIS E. QUINTERO VARGASMILENA SANDOVALALVARO VALLADARES ALDÁSRENATO VALLADARES ALDÁSREINALDO VÁSQUEZ ALZATE

MARIA ELENA RODRÍGUEZ DIANA MILENA VALENZUELA KATHERINE SIERRA PEÑAJUAN CARLOS SALAMANCA

PARALEGALS

AUDITORSFERNANDO GÓMEZ DIEZMAURICIO GALEANO URREGOMYRIAM ANDREA PIRAQUIVE

ENGINEERSJULIO SCHMIDT KÓSAWILSON VANEGAS DEAZAENRIQUE DURÁN MELANDRO

ADVERTISINGFABIO ANDRÉS QUINTERO G.

CHEMISTSMARIO QUINTERO VARGASPATRICIA VIDAL ARANZAZU

PROFESSIONAL

DARIO FERNANDO RUIZ MILLÁNFABIO J. QUINTERO VARGASJAIR MONTOYA

FOREIGN COMMERCE AND

SANDRA LILIANA RIOS MEDINAJENNY GUZMÁN LÓPEZNASLY CAMARGO

ADMINISTRATION PROFESSIONALS

CONSULTANTS

www.veraabogadossa.com --- vera@veraabogadossa.com

Calle 70 A No. 11-43Phone: +(57)(1) 317 6650

+(57)(1) 312 7928Fax: +(57)(1) 212 6167

Bogotá, Colombia

Phone: +(57)(5) 358 0020Fax: +(57)(5) 358 0020

Barranquilla, Colombia

Carrera 72 B No. 75-38Phone: +(57)(4) 422 6180

Fax: +(57)(4) 422 6180Medellín, Colombia

Carrera 85 A No. 16-22 Ingenio 3Phone: +(57)(2) 332 6510

Fax: +(57)(2) 682 4863Cali, Colombia

Av. 06 de Diciembre y La Niña

Phone: +(59)(2) 229 7528Fax: +(59)(2) 229 7528

Quito, Ecuador

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www.colombiaespasion.com

www.inviertaencolombia.com.cowww.investincolombia.com.co

infoinversion@proexport.com.co+(57)(1) 561 1804