Colombia has published Decree 1010 of 14 July 2020, which sets out rules for the tax regularization (amnesty) regime introduced by Law No. 2010 of 27 December 2019. Under the regime, a 15% tax rate applies for the reporting of undisclosed assets held in Colombia or abroad, or non-existent liabilities. Further, the tax base of the regularization tax may be reduced by 50% if a taxpayer repatriat…