Colombia's National Tax Authority (DIAN) recently published a ruling clarifying the deadline for the registration of technology import agreements with nonresidents. Under Colombia's current rules on the deductibility of payments in connection with such agreements, the agreement should be registered within 6 months following the execution of the agreement and within 3 months of any changes. The ruling clarifies that the 6-month / 3-month deadlines apply from 1 January 2017 and only to agreemen…