Taxation of Dividends in Agreements Signed by Colombia

Taxation attorney Carolina Roldán Castellanos published an article in Asuntos Legales about the new position of Colombia's National Tax and Customs Administration (DIAN) regarding the withholding tax on dividends practiced on non-residents under the Double Taxation Avoidance Agreements (DTA) entered into by Colombia. In this article, she answers various questions related to this issue.

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