Global

Details

  • Service: Tax, International Corporate Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 7/11/2012

Colombia - Tax treaty with Canada enters into force 

July 11:  An income tax treaty between Colombia and Canada entered into force 12 June 2012.

The Colombia-Canada income tax treaty was signed on 21 November 2008.

Effective dates

The effective dates of the treaty provisions are contained in Article 29.


  • Canada—the treaty provisions are effective with respect to:
    • Tax withheld at source on amounts paid or credited to non- residents on or after 1 January 2013
    • For other taxes, for tax years beginning on or after 1 January 2013.
  • Colombia—the treaty provisions are effective with respect to:
    • Taxes on income that is obtained, and amounts paid, deposited, or accounted for as expenses as of 1 January 2013
    • For all other taxes, as of the entry into force date


For more information, contact a KPMG tax professional:


Jessica Massy

57(1) 6188000


Juan Pablo Murcia

57(1) 6188000


Carlos Bernal

(305) 913 3674




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