The Colombian tax authority (DIAN) has published Resolution No. 000187 of 28 November 2023, which set the adjusted tax value unit (Unidad de Valor Tributario - UVT) for 2024. The UVT value for 2024 is COP 47,065, which is up from the UVT value of COP 42,412 for 2023. The UVT is used in various Colombian tax regulations, including for tax penalties and individual income tax brackets, as well as…