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

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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