The governments of Colombia and France on 25 June 2015 agreed to a new income tax treaty for the avoidance of double taxation and the prevention of tax evasion and tax avoidance with respect to taxes on income and on capital. The treaty provisions will enter into force once the treaty is ratified by both Colombia and France. Current estimates are that the treaty provisions will not be effective before 2017.
Among the provisions under the Colombia-France income tax treaty are:
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