Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 22/09/2019

Colombia

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

The existing taxes to which the Convention shall apply within the Colombian legal system are:

Article 2, paragraph 1.a.i:
- income tax and its complementary taxes ;
- Pro equity income tax – CREE;

Article 2, paragraph 1.a.ii:
- income tax and its complementary taxes ;

Article 2, paragraph 1.a.iii:
- tax on capital ;

Article 2, paragraph 1.b.i :
Not applicable ;

Article 2, paragraph 1.b.ii :
Not applicable ;

Article 2, paragraph 1.b.iii.A :
- income tax and complementary taxes ;

Article 2, paragraph 1.b.iii.B :
Not applicable ;

Article 2, paragraph 1.b.iii.C :
- value added tax - VAT ;

Article 2, paragraph 1.b.iii.D :
- national consumption tax ;

Article 2, paragraph 1.b.iii.E :
Not applicable ;

Article 2, paragraph 1.b.iii.F :
Not applicable ;

Article 2, paragraph 1.b.iii.G :
Not applicable.
Period covered: 01/07/2014 -
Articles concerned : 2

Declarations transmitted by a Note Verbale from the Ministry of Foreign Affairs of Colombia, dated 13 December 2017, registered at the Secretariat General of the OECD on 20 December 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 20/12/2017 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.