DT5050 - Colombia: Double Taxation Relief Manual: Guidance by country: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Republic of Colombia for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital gains and the Prevention of Tax Evasion and Avoidance
Signed: 2 November 2016
Statutory Instrument number: SI 2018 No. 377
Entered into force: 13 December 2019
Has effect:
- in Colombia from 1 January 2020
- in the UK, in respect of income tax and capital gains tax, from 6 April 2020; in respect of corporation tax, from 1 April 2020 and for withholding taxes, from 1 January 2020
The provisions of Article 24, Article 25 and Article 26 have effect from 13 December 2019, regardless of the taxable period to which the matter relates.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/colombia-tax-treaties