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Double tax treaty concluded between Colombia and Italy will be effective 1 January 2022

|Tax Alerts, National/Federal Taxation, T ...|Colombia, Italy
Colombia, Italy

The treaty includes provisions for permanent establishments that are aligned with OECD Model 2017, a mutual agreement procedure when an entity has double tax residence, and reduced withholding tax rates for dividends, interest and royalties.

On 6 October Colombia and Italy completed the exchange of letters procedure, confirming that they concluded their domestic procedures for ratifying the double …

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