Switzerland's Federal Tax Administration has published a mutual agreement with Colombia that clarifies the procedure to be applied for the refund or partial exoneration at source of Swiss withholding tax (also known as "anticipatory tax") on dividends and interest for tax resident persons of Colombia, which includes a six-step procedure on certifying tax residence that is outlined in the agreement. The agreement was signed by Switzerland on 27 February 2019 and by Colombia on 1 March 2019 an…