All treaty negotiations include MAP provisions in line with Action 14 Minimum Standard.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Colombia
Recent developments relating to MAP in Colombia prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Update of the MAP profile on 25 September 2023.
Latest Action 14 Peer Review report
26 July 2021 - https://doi.org/10.1787/01c36574-en
Tax treaty network of Colombia
19 treaties, applicable to 21 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: signed.
Table 1. State of play of Colombia's tax treaty network
Source: OECD
Colombia's MAP programme
Organisation of competent authority function
four persons:
one head of unit
three persons working on MAP cases.
contact persons for MAP requests:
General Commissioner Dirección de Impuestos y Aduanas Nacionales - DIAN dirgen_map@dian.gov.co
Tel:6079999
ext 901060 Carrera 8 No. 6C-38 piso 6, Bogotá – Colombia.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Colombia's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-colombia.pdf for details with respect to Colombia's MAP Statistics.
Cases closed in 2022
No MAP cases were closed by Colombia in 2022.
Figure 2. Evolution of Colombia's MAP caseload (2016-22)
Source: OECD
Table 3. Overview of Colombia’s MAP caseload for 2022
Source: OECD
Table 4. Colombia’s average time to resolve MAP cases in 2022
Source: OECD