Colombia’s tax authority (DIAN) has released Resolution No. 000096 on 31 May, 2024, providing an update on the exchange of tax information with international jurisdictions. This resolution is key in assessing the cooperation of various nations in combating tax evasion and addressing concerns related to tax havens.
Jurisdictions that have either signed international treaties, or are part of conventions, enabling the exchange of tax information with Colombia include Antigua and Barbuda, Bahamas, Bahrain, Brunei Darussalam, Cape Verde, Cook Islands, Dominica, Grenada, Hong Kong, Jordan, Kuwait, Lebanon, Liberia, Macau, Maldives, Marshall Islands, Mauritius, Nauru, Oman, Qatar, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Seychelles, and Vanuatu.
It also outlines countries that have effectively exchanged tax information with Colombia as of 31 December, 2023. This list includes Antigua and Barbuda, Bahamas, Bahrain, Brunei Darussalam, Cook Islands, Dominica, Grenada, Hong Kong, Kuwait, Lebanon, Macau, Maldives, Mauritius, Oman, Qatar, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Seychelles, and Vanuatu.
