Colombia Tax Treaties

Colombia has approximately 15 double taxation agreements in force, a network that has been growing steadily. The treaties typically reduce withholding rates on dividends, interest, and royalties. Colombia does not have a comprehensive tax treaty with the United States but has a Tax Information Exchange Agreement. Colombia is a member of the OECD (joined in 2020) and participates in the BEPS Inclusive Framework. The country exchanges information under the Common Reporting Standard (CRS) and has adopted OECD transfer pricing guidelines.