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Colombia Tax and Business News 2011




Colombia Switzerland DTA Entry into Force


July 2011
The original double tax treaty which was signed on September 26, 2007 has been approved by both countries and will be applicable from January 1, 2012.
The DTA includes reduced tax withholding rates for payments of interest, dividend and royalties between the two countries. At present the DTA has a restricted article on the exchange of tax information. New negotiations are planned to revise the administrative assistance in tax matters in line with international standards.
Source: www.efd.admin.ch





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