Colombia has published Law 2133 of 4 August 2021, which introduces a reduced tax rate incentive for international maritime transport services. This includes that income from international maritime transport services, made by ships or naval vessels registered in the Colombian registry, will be taxed at an income tax rate of 2%. The law applies for both natural and legal persons that, in their capacity as owners, register ships and naval vessels under the Colombian flag. Law 2133 also provides…