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Colombia Clarifies Tax Treatment of Technical Assistance or Consulting Services Under Andean Community Tax Treaty

|Approved Changes|Colombia
Colombia

The Colombian tax authority (DIAN) recently released Ruling 8971 int 1044 of 10 July 2025, which clarifies the taxation of technical assistance or consulting services provided by a Colombian entity under the SIMPLE regime to an Ecuadorian company with a person sent to Ecuador to carry out the service, and vice versa. The ruling explains that under Article 14 of the 2004 Andean Community tax tr…

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