Japan's Ministry of Finance has published an outline covering the Key Points of the Tax Convention with Colombia (below). The 2018 income tax treaty (convention) between Colombia and Japan entered into force on 4 September 2022 and generally applies from 1 January 2023. A separate Japanese-language overview has also been published by the National Taxation Agency that provides some additional information on the taxation of other income and the service PE and entitlement to benefits provision…