The income and capital tax treaty between Colombia and the UK entered into force on 16 December 2019. The treaty, signed 2 November 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Colombian income tax and its complementary taxes and CREE tax. It covers UK income tax, corporation tax, and capital gains tax.
Residence
If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence fo…