Colombia has published Decree 1357 of 28 October 2021, regulating the criteria provided in Article 260-7 of the Colombian Tax Statute for preferential tax regimes. As provided in Article 260-7(2), preferential tax regimes are those that meet at least two of the following criteria, with further explanation provided by Decree 1357:
- No tax rates or existence of low nominal rates of income tax, as compared to those that would be applied in Colombia in similar operations - further explanation:
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