Colombia and France signed an income and capital tax treaty on 25 June 2015. The treaty 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 establishment will be deemed constituted if an enterp…