Council of State of Colombia Upholds Tax Authority Ruling that Royalties MFN Clauses Not Triggered in Tax Treaties with Chile, Spain, and Switzerland
The Council of State of Colombia, which is the highest court for tax matters, issued a decision on 4 April 2024 concerning a tax authority ruling on the activation of the MFN clauses in Colombia's tax treaties with Chile, Spain, and Switzerland.
As previously reported, the Colombian tax authority (DIAN) issued a ruling in February 2020 that clarified the impact of the 2016 income and capital…
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