The UK has published the Double Taxation Relief and International Tax Enforcement (Colombia) Order 2018, which was made 14 March 2018 and provides for the ratification of the pending income and capital tax treaty with Colombia. The treaty, signed 2 November 2016 ({News-2016-11-09/T/4-previous coverage}), is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply in Colombia from 1 January of the year following its entry into force, and in the UK from 1 January of the year following its entry into force in respect of withholding...