After the outbreak of the COVID-19 pandemic, several Colombian entities enacted legislation intended to cope with the negative effects of this situation. The Colombian Ministry of Public Finance, the Colombian Tax Office, and local tax authorities issued different tax dispositions concerning...

After the outbreak of the COVID-19 pandemic, several Colombian entities enacted legislation intended to cope with negative effects triggered by this situation. The Colombian Ministry of Public Finance, the Colombian Tax Office, and local tax authorities issued different tax dispositions...

A universal testing and isolation policy is the most viable way to vanquish a pandemic. Its implementation requires: (i) an epidemiological rather than clinical approach to testing, sacrificing accuracy for scalability, convenience and speed; and (ii) state intervention to ramp up production,...