.jpg "Santiago Arbouin")
- Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
- What is the implementation status of Pillar Two/GloBE rules?
- Have the local tax authorities published guidelines commenting on Pillar Two/GloBE rules?
- When will the Income Inclusion Rule (IIR) come into force?
- When will the Undertaxed Payments Rule (UTPR) come into force?
- Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
- Further comments
jurisdiction
Colombia
- Austria
- Belgium
- Bulgaria
- China
-
Colombia
- Croatia
- Czech Republic
- France
- Germany
- Hong Kong
- Hungary
- Italy
- Luxembourg
- Mauritius
- Mexico
- Montenegro
- Morocco
- Netherlands
- North Macedonia
- Norway
- Peru
- Poland
- Portugal
- Romania
- Serbia
- Slovakia
- Slovenia
- South Africa
- Spain
- Sweden
- Switzerland
- Turkiye
- United Arab Emirates
- United Kingdom
1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
No.
2. What is the implementation status of Pillar Two/GloBE rules?
No information available.
3. Have the local tax authorities published guidelines commenting on Pillar Two/GloBE rules?
No information available.
4. When will the Income Inclusion Rule (IIR) come into force?
No information available.
5. When will the Undertaxed Payments Rule (UTPR) come into force?
No information available.
6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
No information available.
7. Further comments
A Colombian tax reform establishing a domestic 15% minimum tax rate entered into force in 2023 but these rules are not necessarily equivalent to Pillar Two rules.
