Colombia's tax authority (DIAN) has published Resolution No. 000071 of 28 December 2017, which establishes the procedure for the presentation of Country-by-Country (CbC) reports in respect of the 2016 reporting fiscal year, including the content and technical specifications. The content of the report is in line with standard OECD guidelines and must be submitted in XML format via DIAN's electronic information service with an electronic signature. The language requirements for the CbC report …