Colombia's Ministry of Finance has published a draft decree to regulate the taxation of a significant economic presence. 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 January 2024.
As previously reported, specific rules will apply for the sale of goods and/or the provision of servic…