The treaty includes special rules for determining the existence of a permanent establishment (PE) (for services and the exploration or exploitation of natural resources), and reduced withholding tax rates for dividends, interest and royalties. Most of the provisions will apply from 1 January 2023.
On 23 December 2021, Colombia and France completed the exchange-of-letters procedure, confirming that they concluded their domestic procedures for ratifying the double tax treaty (DTT) signed by b…