Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Colombia

Recent developments relating to MAP in Colombia prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• All treaty negotiations include MAP provisions in line with Action 14 Minimum Standard.

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

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
16	3	0

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 [e-mail]

    Tel:[phone]

    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

MAP guidance	Resolution No. 000085, 21 August 2020	https://www.dian.gov.co/normatividad/Normatividad/Resoluci%C3%B3n%20000085%20de%2021-08-2020.pdf (Article 14 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	19 July 2023	https://www.oecd.org/tax/dispute/colombia-dispute-resolution-profile.pdf

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

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	1	5	0	6
Other cases	3	1	0	4
Total	4	6	0	10

Source: OECD

Table 4. Colombia’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD