Andean Community of Nations (Peru, Ecuador and Bolivia) | In force. | Decision 578 of the CAN Commission. |
SPAIN | Effective as of October 23, 2008. Law 1082 of 2006. Constitutionality decision C- 383 of 2008. | Double Taxation Avoidance Agreement. |
CHILE | Effective as of December 22, 2009. Law 1261 of 2008. Constitutionality decision C- 577 of 2009. | Double Taxation Avoidance Agreement. |
SWITZERLAND | Effective as of January 1, 2012. Law 1344 of 2009. Constitutionality decision C-460 of 2010. | Double Taxation Avoidance Agreement. |
CANADA | Effective as of June 12, 2012. Law 1459 of 2011. Constitutionality decision C- 295 of 2012. | Double Taxation Avoidance Agreement. |
MEXICO | Effective as of August 1, 2013. Law 1568 of 2012. Constitutional Ruling C-221 of 2013. | Double Taxation Avoidance Agreement. |
SOUTH KOREA | Effective as of July 3, 2014. Law 1667 of 2013. Constitutional Ruling C-260 of 2014. | Double Taxation Avoidance Agreement. |
PORTUGAL | Effective as of January 30, 2015. Law 1692 of 2013. Constitutional Ruling C-667 of 2014. | Double Taxation Avoidance Agreement. |
INDIA | Effective as of July 7, 2014. Constitutionality decision C-238 of 2014. Law 1668 of 2013. | Double Taxation Avoidance Agreement. |
CZECH REPUBLIC | In force since May 2015. Approved by Law 1690 of 2013 and sentence C-049/15. | Double Taxation Avoidance Agreement. |
FRANCE | Signed on June 25, 2015. Pending internal approval procedures. | Double Taxation Avoidance Agreement. |
Negotiations are currently underway for Colombia to enter into DTAs with the following countries:
- Belgium.
- United Kingdom.
- United States.
- Panamá.
- Germany
- The Netherlands.
- Japan.