• In accordance with Colombian Tax Office’s Resolution 96 of 2024, which identified Hong Kong as a jurisdiction with international agreements enabling the effective tax information exchange with Colombia, the Colombian Government has published a draft decree aimed at removing Hong Kong from the list of tax havens.

• Resolution 96 of 2024, issued on May 31, 2024, highlighted Hong Kong’s inclusion in the report of jurisdictions meeting information exchange criteria. The publication of the draft decree underscores the Government's commitment to reviewing the list of tax havens under Section 260-7 of the Colombian Tax Code.

• The draft decree is currently open for public comments, but its official issuance is expected soon. Historically, decrees finalizing such exclusions, such as those for Barbados, the United Arab Emirates, Monaco, and Panama, were issued shortly after the respective DIAN resolutions.

• Once this decree is officially issued and, as a result, Hong Kong is no longer classified as a tax haven, transactions carried out with Hong Kong will no longer be subject to the transfer pricing regime nor the maximum withholding tax rate will apply to payments made to persons or legal entities located in said jurisdiction.

• If you have any questions regarding the scope and application of the particular case, please do not hesitate to contact us.
   

将香港从避税天堂名单中的剔除的第一步

• 哥伦比亚税务局 2024 年第 96 号决议将香港确定为与哥伦比亚签订了国际协定、能够有效交换税务信息的司法管辖区。根据该决议，哥伦比亚政府公布了一项法令草案，旨在将香港从避税天堂名单中剔除。
• 2024 年 5 月 31 日发布的 2024 年第 96 号决议强调，香港已被列入符合信息交换标准的辖区报告中。该法令草案的发布强调了哥伦比亚政府根据《哥伦比亚税法》第 260-7 条对避税天堂单进行审查的承诺。
• 该法令草案目前正在公开征求意见，但预计不久将正式颁布。从过去的经验来看，巴巴多斯、阿拉伯联合酋长国、摩纳哥和巴拿马等国在通过各自的 DIAN 决议后不久就颁布了最终确定此类不适用情况的法令。
• 一旦该法令正式颁布，香港不再被视为避税天堂，与香港进行的交易将不再受转让定价制度的约束，最高预扣税率也将不再适用于香港的个人或法律实体支付的款项。
• 如果您对特定案例的范围和适用有任何疑问，请随时联系我们。