Colombia Tax News

Colombia Ministry of Finance Publishes Bulletin on 2019 Finance Law
Nov 08, 2018
Colombia Issues Resolution on VAT Obligations for Non-Resident Service Providers
Nov 01, 2018
Colombia Approves Pending Tax Treaty with the UK
Oct 15, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
Colombia Tax Reform Bill Submitted in Congress
Aug 29, 2018
Colombia Publishes Decree on Tax Registration for Non-Resident Service Suppliers
Aug 28, 2018
Colombia Considering Reform Shifting Tax Burden from Companies to Individuals
Aug 23, 2018
Colombia Publishes Final Resolutions on Submission of Informative Transfer Pricing Return, CbC Notification, Local File, and Master File
Aug 21, 2018
Colombia Announces Conclusion of Tax Treaty Negotiations with Japan
Aug 02, 2018
OECD Invites Comments for Sixth Batch of MAP Peer Reviews
Jul 30, 2018
Colombia Clarifies Certain Aspects of the CFC Regime
Jul 03, 2018
Colombia Draft Resolutions on Submission of Informative Transfer Pricing Return, CbC Notification, Local File, and Master File
Jun 28, 2018
Colombia Introduces VAT Requirements on Supplies Made via Foreign Digital Platforms
Jun 14, 2018
Colombia and Lithuania Sign Accession Agreement to Join the OECD
Jun 01, 2018
Argentina and Colombia to Negotiate Tax Treaty
Apr 18, 2018
Colombia Issues Resolution on Submission of Fiscal Reconciliation Report
Apr 17, 2018
Colombian Tax Authority Clarifies CFC Exemption for Income from Real Economic Activity
Apr 06, 2018
Colombia Sets Minimum Interest Rate on Shareholder Loans for 2018
Mar 30, 2018
UK Ratifies Pending Tax Treaty with Colombia
Mar 19, 2018
Colombia CbC Notification Included in Annual Transfer Pricing Return
Mar 14, 2018
SSA between Colombia and Peru Signed
Mar 05, 2018
Colombia Clarifies Deadline to Register Technology Import Agreements
Feb 13, 2018
Dutch Tax Treaty Negotiation Plans for 2018
Feb 01, 2018
Tax Treaty between Colombia and Italy Signed
Jan 31, 2018
Bill to Make Tax Fraud a Criminal Offense in Panama Submitted to the National Assembly
Jan 26, 2018
Colombia CbC Report Procedures for 2016 Reporting Fiscal Year
Jan 22, 2018
Colombia Filing Deadlines for Tax Returns, Transfer Pricing Documentation, and other Obligations in 2018
Jan 03, 2018
Colombia Publishes Final Decree on New Transfer Pricing Regime
Dec 29, 2017
Japan Concludes Tax Treaty Negotiations with Colombia
Dec 27, 2017
Tax Treaty between Colombia and Japan under Negotiation
Dec 06, 2017
Colombia Sets UVT Value for 2018
Nov 27, 2017
Tax Treaty between Colombia and the UAE Signed
Nov 15, 2017
Colombia Sets Late Payment Interest Rate for November 2017
Nov 10, 2017
Tax Treaty between Colombia and the UAE to be Signed
Nov 10, 2017
Colombia Finalizing Submission Requirements and System for CbC Reports
Nov 09, 2017
Colombia Clarifies Tax Obligation of Foreign Investors Selling Shares Listed on Colombian Stock Exchange
Nov 08, 2017
Tax Treaty between Colombia and Hungary under Negotiation
Oct 23, 2017
Lithuania Looking to Sign Tax Treaty with Colombia
Oct 13, 2017
Colombia Sets Late Payment Interest Rate for October 2017
Oct 10, 2017
Tax Treaty between Colombia and Luxembourg to be Negotiated
Sep 28, 2017
U.S. Signs CbC Exchange Arrangement with Colombia
Sep 22, 2017
SSA between Colombia and Peru under Negotiation
Sep 22, 2017
Colombia Clarifies Requirements for Applying Renewable Energy Incentives
Sep 15, 2017
Colombia Sets Late Payment Interest Rate for September 2017
Sep 12, 2017
Colombia Invites Taxpayers to Take Part in Tax Normalization Program before it Expires end of 2017
Sep 01, 2017
Colombia Clarifies Transfer of Shares through Spin-Off does not Qualify as Non-Taxable Event
Aug 31, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Colombia Clarifies Amortization of Intangible Assets
Aug 22, 2017
Colombia Publishes Draft Decree on New Transfer Pricing Regime
Aug 17, 2017
Pacific Alliance Trade Group Concludes Tax Agreement on Pension Funds
Jul 11, 2017
Colombia Clarifies Taxation of Joint Ventures
Jun 29, 2017
Multilateral Exchange Agreement for CbC Reports Signed by Belize, the Cayman Islands, Colombia, Haiti, Pakistan, Singapore and the Turks and Caicos Islands
Jun 23, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Colombia Minimum Interest Rate on Shareholder Loans for 2017
Jun 06, 2017
Colombia Clarifies Deductibility of Payments under Technology Import Agreement
May 17, 2017
Colombia Provides Clarification on Timing of New Transfer Pricing Documentation Requirements
May 11, 2017
Colombia Clarifies New Income Surtax does Not apply for Capital Gains
Apr 20, 2017
Tax Treaty between Colombia and Japan to be Negotiated
Apr 10, 2017
Guernsey Update on TIEA and Tax Treaty Negotiations
Apr 03, 2017
Colombian Tax Authority Clarifies Position on Taxation of Transfer of Assets in Relation to a Merger or Spin-Off
Mar 03, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Colombia Return Filing Deadlines in 2017
Jan 11, 2017
Colombia Enacts Major Tax Reform including New VAT and Corporate Tax Rates and BEPS Measures
Dec 30, 2016
Colombia Sets UVT Value for 2017
Dec 14, 2016
Colombia's Proposed BEPS Measures Including CbC Reporting
Nov 10, 2016
Update - Tax Treaty between Colombia and the UK
Nov 09, 2016
Tax Treaty between Colombia and the UK Signed
Nov 04, 2016
Colombian Tax Reform Legislation Submitted to Parliament
Oct 25, 2016
Guernsey Update on TIEA and Tax Treaty Negotiations
Oct 14, 2016
France Approves Pending Tax Treaty with Colombia
Oct 05, 2016
Tax Treaty between Colombia and the U.S. under Negotiation
Oct 04, 2016
Colombian Tax Authority Issues Ruling on the Availability of Treaty Benefits for Dividends Paid out of Untaxed Profits
Sep 28, 2016
Colombian Constitutional Court Holds CREE Tax Credit Balances may Offset other Tax Debts
Sep 02, 2016
Colombia Publishes List of Recognized Stock Exchanges for Place of Effective Management Rules Exemption
Aug 24, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Peru Ratifies Ibero-American Social Security Convention
Jul 28, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Colombia Clarifies Deduction Restrictions for Overseas Payments
Jun 28, 2016
Colombia Clarifies Payment Obligations of Annual VAT Return Filers
Jun 09, 2016
Tax Treaty between Colombia and Panama Signed
May 20, 2016
Colombia Clarifies that Payments for Legal Services Treated as Royalties under Tax Treaty with Spain
May 06, 2016
Colombia Provides 11.5% Tax Rate for Disclosed Foreign Assets
Apr 26, 2016
Colombia Clarifies Non-resident Tax Return Requirement when Income Exempt under a Tax Treaty
Apr 04, 2016
Colombian Tax Authority Issues Ruling on the Taxation of "Other Income" under Tax Treaty with Canada
Mar 29, 2016
Colombian Tax Authority Issues Ruling that Payment to Foreign Providers for Services through Mobile Applications are Subject to Tax
Mar 18, 2016
Colombia Introduces VAT Zero Rate for Tourism Services
Mar 16, 2016
Colombia Clarifies that PE's of Foreign Companies Not Required to Submit Foreign Assets Return
Mar 08, 2016
TIEA between Colombia and the U.A.E Signed
Feb 12, 2016
Colombia Publishes Tax Commission's Final Report including Proposed Reforms
Feb 09, 2016
Colombia Sets UVT Value for 2016
Nov 25, 2015
Colombia Adopts New Incentives for Renewable Energy
Nov 24, 2015
UK Announces Tax Treaty and Protocol Negotiation Plans
Nov 18, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
OECD Publishes Peer Review Reports on Transparency and Information Exchange for 15 Jurisdictions
Nov 04, 2015
Tax Treaty between Colombia and Brazil to be Negotiated
Oct 20, 2015
Colombian Tax Authority Issues its Position on the Tax Treatment of Web-Hosting and Certain other Technological Services
Oct 19, 2015
Colombia and Luxembourg Considering a Tax Treaty
Oct 15, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Colombia Regulates Filing of Foreign Assets Return
Sep 30, 2015
Colombia Modifies Financial Transactions Tax Exemption for Investment Transfers
Aug 04, 2015
Update - Tax Treaty between Colombia and France
Jul 30, 2015
Colombia Issues Electronic Filing Requirements for Transfer Pricing Documentation
Jul 29, 2015
Colombia Rules on Application of Tax Treaty in regard to Net Worth Tax
Jul 06, 2015
Tax Treaty between Colombia and France Signed
Jun 29, 2015
Colombian Constitutional Court Rules the Offset of Losses Carried Forward to be allowed for CREE Tax Purposes
Jun 11, 2015
Colombia Clarifies Applicability of Net Worth Tax for Non-Residents
Jun 10, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Tax Treaty between Colombia and the Czech Republic has Entered into Force
Jun 02, 2015
Tax Treaty between China and Colombia to be Negotiated
Jun 01, 2015
Colombia Publishes Ruling that Recently Increased Non-Resident Tax Rates do not Affect Specific Withholding Tax Rates
May 07, 2015
Negotiations Begin for a Tax Treaty between Colombia and Panama
Apr 22, 2015
Colombia Issues Decree for 2015 Tax Return Deadlines
Mar 24, 2015
Change in Colombian Income Tax Rate for Nonresidents with No Establishment in Colombia
Mar 13, 2015
Colombia Ratifies Tax Treaty with the Czech Republic
Feb 18, 2015
Tax Treaty between Colombia and Portugal to Enter into Force
Jan 26, 2015
Colombian President Signs Tax Reform Act Including Changes to Net Worth Tax and CREE Surtax
Dec 24, 2014
Colombia Sets UVT Value for 2015
Dec 08, 2014
Colombia Issues Ruling on the Tax Obligations of Non-Resident when Selling Colombian Local Assets to another Non-Resident
Dec 03, 2014
TIEA between Barbados and Colombia Signed
Nov 28, 2014
Colombia Considering Changes to Net Worth Tax and CREE Surtax Introduced in the Tax Reform Bill
Nov 24, 2014
SSA between Colombia and Ecuador has Entered into Force
Nov 24, 2014
Colombia Publishes Administrative Regulation Specifying Additional Information Submission Requirements for 2015
Nov 10, 2014
Tax Treaty between Barbados and Colombia to be Negotiated
Nov 10, 2014
Colombia Clarifies Tax Treatment of Foreign Branches of Colombian Resident Companies
Nov 05, 2014
Colombia Clarifies that Foreign Tax Credits May Not Offset CREE Tax
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Tax Treaty between Colombia and Panama to be Signed
Oct 24, 2014
Colombian Tax Reform Bill Submitted to Congress
Oct 08, 2014
Colombian Tax Authority Rules on the Application of Thin Capitalization Rules for Public Infrastructure Financing
Sep 30, 2014
Colombian Court Rules on the Applicability of Net Worth Tax on Assets Held in Andean Countries
Sep 19, 2014
Colombia to Introduce Net Worth Tax and Maintain Financial Transactions Tax Rate
Sep 16, 2014
FTA between Colombia and the EFTA Members Stats of Norway and Iceland Enters into Force.
Sep 04, 2014
Tax Treaty between India and Colombia has Entered into Force
Sep 02, 2014
Colombia Clarifies Withholding Tax on Portfolio Investments
Aug 01, 2014
Tax Treaty between South Korea and Colombia has Entered into Force
Aug 01, 2014
TIEA between Colombia and Bermuda Under Negotiation
Jul 25, 2014
Mutual Assistance Convention has Entered into Force in Colombia
Jul 02, 2014
Colombian National Tax Authority Rules on Tax Obligations of Representative Offices of Foreign Banks
Jun 30, 2014
Colombia Clarifies Conditions for the Deduction of Payments to Tax Havens
Jun 23, 2014
Colombia Clarifies Application of Deemed Interest on Related Party Loans
May 29, 2014
TIEA between Colombia and the U.S. has Entered Into Force
May 12, 2014
Colombia Clarifies Application of CREE
May 07, 2014
Colombia Ratifies Tax Treaty with South Korea
May 07, 2014
Colombia has Issued Decree Amending Rule on Non-Deductible Interest Determination
May 05, 2014
Colombia has Ratified the Tax Treaty With India
Apr 25, 2014
Permanent establishment – regulations issued
Jan 01, 2014
Transfer pricing provisions – regulations issued
Jan 01, 2014
Thin capitalization provisions – regulations issued
Jan 01, 2014
Reduction of domestic income tax withholding rates – proposed
Dec 02, 2013
List of low-tax jurisdictions – issued
Dec 02, 2013
Income taxation of services provided by a non-resident within Colombian territory – general ruling issued
Sep 16, 2013
Treaty between Colombia and Mexico enters into force
Jul 29, 2013
Small and medium enterprises: employment generation incentives – regulated
Jun 24, 2013
Newly introduced "fair tax" CREE – regulations proposed
Jun 24, 2013
Major tax reform – details
Mar 25, 2013
Withholding tax on payments for the elaboration of computer programs and software – introduced
Feb 10, 2013
Tax Value Unit for 2013
Feb 10, 2013
Major tax reform – approved by Congress and ratified by government
Feb 10, 2013
Tax reform bill – submitted to Congress
Dec 02, 2012
Refund mechanism for dividend tax withheld in excess of treaty rate – Decree proposed
Oct 23, 2012
Transfer pricing documentation and APA requirements – amended
Oct 14, 2012
Treaty between Canada and Colombia enters into force
Oct 14, 2012
Treaty between Canada and Colombia enters into force
Sep 03, 2012
Amendment to foreign tax credit declared unconstitutional
Mar 04, 2012
Tax value unit for 2012
Dec 22, 2011
Treaty between Switzerland and Colombia enters into force
Sep 15, 2011
Treaty between Colombia and Portugal – details
Feb 28, 2011
Tax value unit for 2011
Jan 09, 2011
Treaty between Colombia and Chile enters into force
Mar 23, 2010
Tax Value Unit for 2009
Dec 21, 2009
Treaty between Chile and Colombia – details
Sep 16, 2009
Treaty between Czech Republic and Colombia – first round of negotiations
Jun 07, 2009
Treaty between Canada and Colombia signed
Dec 24, 2008
Treaty between Colombia and Spain enters into force
Dec 24, 2008
Treaty between Mexico and Colombia – negotiations
Jul 27, 2008
Treaty between Switzerland and Colombia submitted for approval
Jul 27, 2008
Treaty between Switzerland and Colombia signed
Dec 03, 2007
Treaty between Canada and Columbia – negotiations
Oct 01, 2007
Chile and Colombia signed a first-time income and capital tax treaty on 19 April 2007. Further details of the treaty will be reported subsequently.
Jun 18, 2007
Treaty between Chile and Colombia – negotiations concluded
Mar 24, 2007
Tax changes in force as of 1 January 2007
Feb 24, 2007
Major tax reform Bill presented to Congress
Oct 14, 2006
Treaty between Columbia and Spain ratified
Sep 12, 2006
Tax reform plan announced
Aug 13, 2006
Details of the first-time income and capital tax treaty and protocol between Spain and Colombia, signed on 31 March 2005, have become available. The treaty was concluded in the Spanish language and generally follows the OECD Model Convention.
Nov 09, 2005
It is reported that the government intends to reduce the corporate income tax rate, and to abolish the 7% surtax on income remittances abroad (other than dividends). A tax reform bill to reduce corporate income tax rates is expected to be introduced in November 2005.
Sep 21, 2005
On 3 August 2005 Brazil approved the protocol to the Belgium-Brazil income tax treaty of 23 June 1972, signed on 20 November 2002. Under the supplementary treaty, the maximum rates of withholding tax are:
Sep 21, 2005