Colombia's Constitutional Court has published Decision C-443/21 of 9 December 2021, which approves the law for the ratification of the pending income tax treaty with France. The treaty, signed 25 June 2015, is the first of its kind between the two countries. It will enter into force on the first day of the month following the exchange of the ratification instruments and will apply from 1 January of the year followings its entry into force.