On 7 March 2019, the National Tax Authority (DIAN) of Colombia published an administrative regulation and updated the withholding tax return forms (Form 350) for 2019.
According to Annex 2, the following payments are made to resident in treaty partner jurisdictions: real estate, dividends, interest, royalties, capital gains, employment income, director’s fees, artists and sportsmen, pensions, government service, technical services, technical assistance and consulting, and other income.
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