Colombia has published Decree No. 761 of 29 May 2020, which provides regulations for the thin capitalization rules that were reintroduced by Law 2010 of 2019 and apply from 2020. The rules were first introduced by Law 1943 of 2018 from 2019 but needed to be essentially reintroduced by Law 2010 because Law 1943 was declared unconstitutional. Although declared unconstitutional, Law 1943 was gene…