Colombia: Thin capitalization provision

Colombia’s Constitutional Court issued a press release on 17 April 2026 confirming that Legislative Decree No. 1474 of 29 December 2025 has been declared unconstitutional. The summary refers to Sentencia C-079/26, as set out in the Court’s

The Colombian government has confirmed that it will raise its ad valorem reciprocal tariff on a range of imports originating from Ecuador from 50% to 100%, escalating an ongoing trade dispute between the two countries. According to a presidential

The Constitutional Court of Colombia, in Communicado 14 issued a release  on 9 April 2026, delivered three rulings addressing the Special Jurisdiction for Peace (JEP), provisions of the Colombian Penal Code, and a State of Economic and Social

Colombian President Gustavo Petro said on Monday, 13 April 2026, that Colombia will not impose 100% tariffs on imports from Ecuador, reversing an earlier announcement by the trade ministry amid growing bilateral tensions. He said instead that the

Colombia’s National Tax and Customs Directorate (DIAN) has announced that deadlines for submitting Tax Exogenous Information for the 2025 tax year begin in April 2026. Taxpayers are advised to verify their specific submission dates based on the

Colombia has issued Decree No. 0240 of 12 March 2026, implementing new and revised tax measures to finance the state of emergency declared under Decree No. 0150 of 11 February 2026 in response to catastrophic floods and extreme weather earlier this