On 11 February 2015, Colombia published the Constitutional Court's approval for the ratification of the income tax treaty with the Czech Republic. The treaty, signed 22 March 2012, is the first of its kind between the two countries. It was ratified by the Czech Republic in November 2012. Taxes Covered The treaty covers Colombian income tax and its complementary taxes, and the Czech tax on income of individuals and the tax on income of legal persons. Residence If a company is a resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the...