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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.

ProgressiveSouth America

Tax Treaty Network

15

Double taxation agreements in force

Major Treaty Partners

SpainChileMexicoCanadaSouth KoreaIndiaCzech RepublicPortugalUnited KingdomFrance

About Colombia's Treaty Network

Colombia maintains a network of 15 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

Colombia Tax Treaties FAQ