Summary
The Colombian Commercial Code, enacted in 1971, is the main legal framework for commercial activities in Colombia. It underwent a major revision in 2009, which updated and modernized many of its provisions. The code covers a wide range of commercial matters, including commercial contracts, negotiable instruments, commercial entities, bankruptcy, and commercial arbitration. It also provides regulations for commercial practices such as sales, insurance, transportation, and banking. The code sets out the obligations of businesses in Colombia, including the registration of commercial entities, compliance with accounting and financial reporting standards, and adherence to fair competition practices.
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