Colombia has published Law 2095 of 1 July 2021, which provides for the ratification of the pending income tax treaty with Japan. The treaty, signed 19 December 2018, is the first of its kind between the two countries. The treaty will enter into force 30 days after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force, although Articles 25 (Exchange of Information) and 26 (Assistance in the Collection of Taxes) will apply…