Negotiations to DTA between Colombia and Panama

Colombia’s tax authority (DIAN) issued Ruling No. 0158 of 26 January 2026, clarifying how expenses supported by documents from persons not obligated to issue invoices (DSNO) can be deducted. The ruling permits DSNOs that are generated and

The Colombian National Tax and Customs Directorate (DIAN) has issued Resolution No. 000003 of 30 January 2026, updating fuel and carbon tax rates for 2026. National Fuel Tax Rates (COP per gallon) Fuel Type Standard Rate San Andrés,

Colombia’s Constitutional Court announced the provisional suspension of Decree No. 1390 of 22 December 2025 on 29 January 2026, which declared a state of economic and social emergency across the national territory. The suspension will remain in

Colombia has issued Legislative Decree No. 0044 of 21 January 2026, introducing temporary rules to ensure the continuity of domestic electricity services. The decree imposes two obligations on electricity generation companies: Parafiscal

Panama’s National Assembly approved draft Law No. 439, ratifying the tax information exchange agreement (TIEA) with Ecuador on 14 January 2026. Signed on 14 August 2025, the agreement seeks to enhance tax cooperation and transparency through

The Colombian tax authority (DIAN) has published Resolution No. 000246 of 30 December 2025, which modifies the rules governing the submission of the fiscal reconciliation report (reporte de conciliación fiscal) and expands the group of taxpayers