The income tax treaty between Colombia and Italy entered into force on 6 October 2021. The treaty, signed 26 January 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Colombian income tax and its complementary taxes and covers Italian personal income tax, corporate income tax, and the regional tax on productive activities.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities wi…