Colombia's Constitutional Court has issued a press release on recent judgments, including a judgment regarding the country's new 15% minimum tax dated 21 November 2024. As previously reported, the new minimum tax was introduced as part of Law 2277 of 13 December 2022, the law for "Tax Reform for Equality and Social Justice", with effect from 1 January 2023. The minimum tax involves: Calculating the adjusted tax rate (Tasa de Tributación Depurada - TTD), which is equal to the adjusted tax (Impuesto Depurado - ID) divided by the adjusted profit (Utilidad Depurada - UD), each of which have their own...