Colombia has published Decree No. 2039 of 27 November 2023, which regulates the taxation of the taxation of a significant economic presence. The final decree is largely in line with the draft published in July 2023, with a few changes.
As part of Law 2277 of 13 December 2022, the law for "Tax Reform for Equality and Social Justice", new rules were introduced for the taxation of a significant economic presence of non-resident persons or entities not domiciled in Colombia with effect from 1 J…