Colombia

Colombia has exchange of information relationships with 19 jurisdictions through 15 DTCs and 4 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Korea, Republic of DTC  27 Jul 2010  2010-07-27 3 Jul 2014  2014-07-03 Yes Yes
Panama DTC  17 May 2016  2016-05-17 not yet in force  1900-01-01 Unreviewed Yes
Canada DTC  21 Nov 2008  2008-11-21 12 Jun 2012  2012-06-12 Yes Yes
Switzerland DTC  26 Oct 2007  2007-10-26 11 Sep 2011  2011-09-11 No No
Curaçao TIEA  4 Feb 2013  2013-02-04 not yet in force  1900-01-01 Yes Yes
Ecuador DTC  4 May 2004  2004-05-04 1 Jan 2005  2005-01-01 Unreviewed No
Barbados TIEA  25 Nov 2014  2014-11-25 not yet in force  1900-01-01 Yes Yes
Bolivia DTC  4 May 2004  2004-05-04 1 Jan 2005  2005-01-01 Unreviewed No
United Arab Emirates TIEA  9 Feb 2016  2016-02-09 not yet in force  1900-01-01 Yes Yes
Mexico DTC  13 Aug 2009  2009-08-13 11 Jul 2013  2013-07-11 Yes Yes
Portugal DTC  30 Aug 2010  2010-08-30 30 Jan 2015  2015-01-30 Yes Yes
Chile DTC  19 Apr 2007  2007-04-19 22 Dec 2009  2009-12-22 Yes No
Peru DTC  4 May 2004  2004-05-04 1 Jan 2005  2005-01-01 Yes No
United Kingdom DTC  2 Nov 2016  2016-11-02 not yet in force  1900-01-01 Unreviewed Yes
France DTC  25 Jun 2015  2015-06-25 not yet in force  1900-01-01 Yes Yes
United States TIEA  30 Mar 2001  2001-03-30 30 Apr 2014  2014-04-30 Yes No
Spain DTC  31 Mar 2005  2005-03-31 23 Oct 2008  2008-10-23 Yes Yes
India DTC  13 May 2011  2011-05-13 7 Jul 2014  2014-07-07 Yes Yes
Czech Republic DTC  22 Mar 2012  2012-03-22 6 May 2015  2015-05-06 Yes Yes