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UK/Colombia treaty in force

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The new UK/Colombia double taxation convention, signed in November 2016, entered into force on 16 December 2019. The Convention takes effect as follows.

In the UK:

  • 1 January 2020 for taxes withheld at source;
  • 6 April 2020 for income tax and CGT; and
  • 1 April 2020 for corporation tax.

In Colombia, from 1 January 2020 for taxes withheld at source, amounts paid or credited on or after that date, and all other taxes.


Issue: 1470
Categories: News