The income tax treaty between Colombia and the Netherlands was signed on 16 February 2022. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Colombian income tax and its complimentary taxes and covers Dutch income tax, wages tax, company tax, and dividend tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine its residence for the purpose of the treaty through mutual agreement based on its place of head or main office, its place of effective management, the place where it...