Colombia Tax News

TIEA between Colombia and Bermuda Under Negotiation

25 July 2014

Mutual Assistance Convention has Entered into Force in Colombia

2 July 2014

Colombian National Tax Authority Rules on Tax Obligations of Representative Offices of Foreign Banks

30 June 2014

Colombia Clarifies Conditions for the Deduction of Payments to Tax Havens

23 June 2014

Colombia Clarifies Application of Deemed Interest on Related Party Loans

29 May 2014

TIEA between Colombia and the U.S. has Entered Into Force

12 May 2014

Colombia Ratifies Tax Treaty with South Korea

7 May 2014

Colombia Clarifies Application of CREE

7 May 2014

Colombia has Issued Decree Amending Rule on Non-Deductible Interest Determination

5 May 2014

Colombia has Ratified the Tax Treaty With India

25 April 2014

Permanent establishment – regulations issued

1 January 2014

Thin capitalization provisions – regulations issued

1 January 2014

Transfer pricing provisions – regulations issued

1 January 2014

Reduction of domestic income tax withholding rates – proposed

2 December 2013

List of low-tax jurisdictions – issued

2 December 2013

Income taxation of services provided by a non-resident within Colombian territory – general ruling issued

16 September 2013

Treaty between Colombia and Mexico enters into force

29 July 2013

Small and medium enterprises: employment generation incentives – regulated

24 June 2013

Newly introduced "fair tax" CREE – regulations proposed

24 June 2013

Major tax reform – details

25 March 2013

Major tax reform – approved by Congress and ratified by government

10 February 2013

Tax Value Unit for 2013

10 February 2013

Withholding tax on payments for the elaboration of computer programs and software – introduced

10 February 2013

Tax reform bill – submitted to Congress

2 December 2012

Refund mechanism for dividend tax withheld in excess of treaty rate – Decree proposed

23 October 2012

Transfer pricing documentation and APA requirements – amended

14 October 2012

Treaty between Canada and Colombia enters into force

14 October 2012

Treaty between Canada and Colombia enters into force

3 September 2012

Amendment to foreign tax credit declared unconstitutional

4 March 2012

Tax value unit for 2012

22 December 2011