The National Tax and Customs Directorate (DIAN) issued Resolution No.000096 of May 31, 2024*, which contains information on the effective exchange of tax information and the status of the negotiations of international treaties and agreements on this matter that Colombia credits. Thus, this resolution provides a detailed report on the jurisdictions that have current agreements for the exchange of tax information with Colombia, and addresses the status of the negotiations of new international treaties and agreements, based on the provisions of Decree 1625 of 2016. – Sole Regulatory on Tax Matters.
Let us remember that article 1.2.2.5.1 of Decree 1625 of 2016 establishes a list of jurisdictions considered tax havens in light of the definition provided in article 260-7 of the Tax Statute (ET). Additionally, article 1.2.2.5.2 of the same decree requires the DIAN to conduct an annual review of said list, considering the effective exchange of tax information.
Thus, in compliance with these regulations, the DIAN presented its annual report on the exchange of information with the listed jurisdictions and the progress in the negotiations of international tax treaties. In this sense, the tax administration reported which are the jurisdictions with which Colombia maintains an effective exchange of tax information as of December 31, 2023, among which are:
- Old and bearded
- State Brunei Darussalam
- State of Kuwait
- State of Qatar
- Grenade
- Hong Kong
- Cook Islands
- Macau
- Commonwealth of Dominica
- Commonwealth of the Bahamas
- Kingdom of Bahrain
- Republic of the Maldives
- Republic of Mauritius
- Republic of Seychelles
- Republic of Vanuatu
- Lebanese Republic
- St. Kitts & Nevis
- St. Vincent and the Grenadines
- St. Lucia
- Sultanate of Oman
For more information, see the attached document.
See: Resolution No.000096 of May 31, 2024 – DIAN
*By which a report is provided on the effective exchange of tax or tax-relevant information and the status of the negotiations of international treaties and agreements for the exchange of tax information
INCP Editorial
#Colombia
