According to a recently published ruling from the Colombian tax authority (DIAN), services provided by non-resident providers to Colombian consumers through mobile applications are considered Colombian-source income and are subject to tax. Payments for such services are subject to 1.5% income tax withholding and 16% value added tax to be withheld by the financial entity processing the related debit or credit card payments. If the taxes due are not withheld, the non-resident service provider i…