Colombia Tax Authority Issues Resolution on Effective Exchange of Tax Information with Tax Havens

The Colombian tax authority (DIAN) has published Resolution No. 000096 of 31 May 2024, which contains a report on the effective exchange of tax or tax-relevant information and the status of negotiations of international treaties and agreements for the exchange of tax information. The report has been prepared in regard to jurisdictions that are considered non-cooperative jurisdictions with low or no taxation (tax havens) and will be used in reviewing the list of tax havens. The exchange of in…