Colombia Tax News

Permanent establishment – regulations issued

1 January 2014

Thin capitalization provisions – regulations issued

1 January 2014

Transfer pricing provisions – regulations issued

1 January 2014

Reduction of domestic income tax withholding rates – proposed

2 December 2013

List of low-tax jurisdictions – issued

2 December 2013

Income taxation of services provided by a non-resident within Colombian territory – general ruling issued

16 September 2013

Treaty between Colombia and Mexico enters into force

29 July 2013

Small and medium enterprises: employment generation incentives – regulated

24 June 2013

Newly introduced "fair tax" CREE – regulations proposed

24 June 2013

Major tax reform – details

25 March 2013

Major tax reform – approved by Congress and ratified by government

10 February 2013

Tax Value Unit for 2013

10 February 2013

Withholding tax on payments for the elaboration of computer programs and software – introduced

10 February 2013

Tax reform bill – submitted to Congress

2 December 2012

Refund mechanism for dividend tax withheld in excess of treaty rate – Decree proposed

23 October 2012

Treaty between Canada and Colombia enters into force

14 October 2012

Transfer pricing documentation and APA requirements – amended

14 October 2012

Treaty between Canada and Colombia enters into force

3 September 2012

Amendment to foreign tax credit declared unconstitutional

4 March 2012

Tax value unit for 2012

22 December 2011

Treaty between Switzerland and Colombia enters into force

15 September 2011

Treaty between Colombia and Portugal – details

28 February 2011

Tax value unit for 2011

9 January 2011

Treaty between Colombia and Chile enters into force

23 March 2010

Tax Value Unit for 2009

21 December 2009

Treaty between Chile and Colombia – details

16 September 2009

Treaty between Czech Republic and Colombia – first round of negotiations

7 June 2009

Treaty between Canada and Colombia signed

24 December 2008

Treaty between Colombia and Spain enters into force

24 December 2008

Treaty between Mexico and Colombia – negotiations

27 July 2008