Colombia has published Decree 1357 of 28 October 2021, regulating the criteria provided in Article 260-7 of the Colombian Tax Statute for preferential tax regimes. As provided in Article 260-7(2), preferential tax regimes are those that meet at least two of the following criteria, with further explanation provided by Decree 1357:

• No tax rates or existence of low nominal rates of income tax, a…