Colombia's National Tax Authority (DIAN) has published Resolution No. 000004 of 14 January 2022, which lists out the recognized stock exchanges for the purpose of Colombia's place of effective management rules for foreign companies. Under the general rules, if a foreign company's place of effective management is in Colombia, it will be considered a Colombian resident and taxed on its worldwide income. However, if a foreign company has issued bonds or shares on the Colombian Stock Exchange or…