The income and capital tax treaty between Colombia and France entered into force on 1 January 2022. The treaty, signed 25 June 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Colombian income tax, complementary tax, and CREE tax. It covers French income tax, social contributions, corporation tax, contributions on corporation tax, and the solidarity tax on wealth.
Permanent Establishment
The treaty includes the provision that a permanent establis…