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.
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.
