On May 26, the National Tax and Customs Directorate (DIAN, for its acronym in Spanish) opened a public consultation on a draft resolution establishing a Mutual Agreement Procedure (MAP) to avoid double taxation. Interested parties may send their comments until June 8, 2020, to [email protected] and dirg[email protected].

The regulations stipulate that the Colombian Competent Authority (ACC, for its acronym in Spanish) must assist thttp://[email protected]./axpayers with any taxes included in tax treaties to solve situations where they may have to pay taxes not covered by the agreement. This mechanism applies to double taxation situations, and may be used to request clarification regarding the scope of each international agreement on the matter.

The document also states that ACC assistance will be available to taxpayers seeking to clarify their residency status in Colombia, although this will be limited to situations where the resolution of a residency conflict is necessary to avoid double taxation, or to determine the applicability of a benefit.