The Ministry of Finance in Colombia has released a draft decree for public consultation, proposing a new list of 25 jurisdictions classified as non-cooperative due to their low or zero taxation (commonly referred to as tax havens).
The deadline for submitting comments is 10 December 2024.
List of Proposed Non-Cooperative Jurisdictions
| Region/Area | Jurisdictions |
| Africa | Angola, Cape Verde, Liberia |
| Caribbean | Bahamas, Trinidad and Tobago, Saint-Pierre and Miquelon |
| Middle East | Bahrain, Jordan, Kuwait, Oman, Qatar |
| Asia | Labuan (Malaysia), Macau, Maldives |
| Pacific Islands | Marshall Islands, Nauru, Samoa, Solomon Islands, Vanuatu |
| Europe/Arctic | Svalbard Archipelago |
| Atlantic Islands | Saint Helena, Ascension, Tristan de Cunha, Pitcairn, Henderson, Ducie, and Oeno Islands |
| Other | Guyana, Qeshm Island (Iran), Yemen |
The decree will take effect once it is finalised and published in the Official Gazette, applying to the taxable year immediately following its publication.
