Colombia and Mexico DTA will enter into force on 11 July 2013

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

Mexico signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 21 November 2025. The addendum updates the Common Reporting Standard (CRS) with additional reporting

Mexico has gazetted the values of the Unit of Measurement and Update (UMA) for 2026 on 9 January 2026. The UMA is a key reference used in Mexico to calculate various administrative and fiscal obligations, including fines, fees, and social