The treaty includes rules for when a permanent establishment (PE) is triggered as a result of the provision of services and offshore activities. It also has rules for the taxation of passive income and profits from the sale of shares. The treaty must be ratified by both countries before it will enter into force.On 16 February 2022, Colombia and the Kingdom of the Netherlands signed a double tax treaty (DTT). The DTT aims to reduce taxation on transactions and investments between both countries, without creating opportunities for non-taxation, tax evasion or tax avoidance, including treaty shopping.According to the DTT’s protocol,...