Significant Colombian tax reform reduces tax rates on income and capital gains, and introduces new equality tax, branch profits tax, GAAR, and more!

January 2013

Overview

Colombia recently introduced significant changes to its tax regime. These changes, published in the Colombian Official Gazette as Law 1607 on December 26, 2012, are effective January 1, 2013. The tax reform provisions are far-reaching and are expected to impact the entire Colombian tax system, and likely will affect most multinational corporations (MNCs) operating in Colombia.

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Tim Anson
ITS Co-leader
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Rob DeGaudenzi
ITS Leader - New York Metro
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