• Type: Publication series
  • Date: 2/6/2013

Colombia – Reform Law Alters Residency and Tax Regime for Individuals 

KPMG in Colombia reports on some of the key measures affecting individuals in the tax reform law that was promulgated at the end of December 2012. Among the measures described are the changes to the country’s residency rules, a new alternative minimum tax regime and the categories of taxpayers subject thereto, and new limitations on the contributions taxpayers may make to their retirement accounts.

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