The treaty includes rules for when a permanent establishment (PE) is triggered as a result of the provision of services and exploration or exploitation of natural resources. It also has rules for the taxation of passive income and profits from the sale of shares.On 10 February 2022, Colombia and Luxembourg signed a double tax treaty (DTT), aimed at reducing taxation on transactions and investments between both countries, without creating opportunities for non-taxation, including treaty shopping.ResidenceRecognized pension funds may be considered residents under the DTT. In addition, collective investment vehicles treated as a legal entity for tax purposes in the country...