Colombia has published Decree 1011 of 14 July 2020, which establishes rules for the tax credit for investments in research projects, technological development, and innovation under the broader scheme for investment incentives managed by the National Council of Tax Benefits in Science, Technology, and Innovation (CNBT). The tax credit is available for certified micro, small, or medium-sized companies making qualified investment and is equal to 50% of the investment amount. Certification for t…