Colombia Tax News

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Treaty between Colombia and Mexico enters into force

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Newly introduced "fair tax" CREE – regulations proposed

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Small and medium enterprises: employment generation incentives – regulated

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Major tax reform – details

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Tax Value Unit for 2013

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Withholding tax on payments for the elaboration of computer programs and software – introduced

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Major tax reform – approved by Congress and ratified by government

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Tax reform bill – submitted to Congress

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Refund mechanism for dividend tax withheld in excess of treaty rate – Decree proposed

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Treaty between Canada and Colombia enters into force

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Transfer pricing documentation and APA requirements – amended

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Treaty between Canada and Colombia enters into force

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Amendment to foreign tax credit declared unconstitutional

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Tax value unit for 2012

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Treaty between Switzerland and Colombia enters into force

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Treaty between Colombia and Portugal – details

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Tax value unit for 2011

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Treaty between Colombia and Chile enters into force

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Tax Value Unit for 2009

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Treaty between Chile and Colombia – details

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Treaty between Czech Republic and Colombia – first round of negotiations

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Treaty between Colombia and Spain enters into force

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Treaty between Canada and Colombia signed

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Treaty between Switzerland and Colombia submitted for approval

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Treaty between Mexico and Colombia – negotiations

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Treaty between Switzerland and Colombia signed

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Treaty between Canada and Columbia – negotiations

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Chile and Colombia signed a first-time income and capital tax treaty on 19 April 2007. Further details of the treaty will be reported subsequently.

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Treaty between Chile and Colombia – negotiations concluded

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Tax changes in force as of 1 January 2007

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