The income tax treaty between Brazil and Colombia was signed on 5 August 2022. It is the first of its kind between the two countries.
Taxes Covered
The treaty covers Brazilian federal income tax and the social contribution on net profit and covers Colombian income tax and its complementary taxes.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty t…