The income tax treaty between Brazil and Colombia was signed on 5 August 2022. It is the first of its kind between the two countries. Taxes Covered The treaty covers Brazilian federal income tax and the social contribution on net profit and covers Colombian income tax and its complementary taxes. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of head or main office, its place of effective management, the place where...