On 16th December 2019, the Double Taxation Agreement (DTA) between Colombia and the United Kingdom (UK) was entered into force and applies from 1 January 2020. The DTA contains Dividends rate 0% if the beneficial owners is a pension fund or scheme, 5% for at least 20% capital holding; otherwise 15%, Interest rate 10%, and Royalties rate 10%.
Netherlands approves Tax Plan 2020
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