Colombia has published Decree 1157 of 21 August 2020, which regulates the mega-investment project incentive regime that was first introduced by Law 1943 of 2018 and reintroduced by Law 2010 of 2019. The regime is available for qualifying investments in industrial, commercial, and/or service activities and provides for a reduced 27% corporate tax rate and tax stability contracts for up to 20 ye…