Global Daily Tax News, Colombia Completes International Tax Capacity-Building Program, (May 30, 2025)

Colombia's tax authority has announced the conclusion of a two-year technical capacity building program centered on international tax matters.

The program for Colombian tax officials was delivered by experts from the Inter-American Center of Tax Administrations (CIAT), the Secretariat of State for Economic Affairs (SECO), and the Spanish Tax Agency.

The tax agency, DIAN, said, "Over the past two years, the DIAN has strengthened its technical capacity in international taxation through an ambitious training program, developed with the support of key international entities. This training process – unprecedented in the agency's recent history – has enabled a significant number of officials to acquire advanced skills to address the challenges of global international taxation."

A total of 12 missions were completed, addressing complex topics such as transfer pricing, advance pricing agreements (APAs), mutual agreement procedure dispute resolution, transfer pricing audits, and oversight of non-residents' tax affairs. These involved Spanish experts sharing their experience; analyzing real-life cases; and discussing practical solutions.

The program was intended to empower the tax agency to carry out audits and dispute resolution processes in line with international best practices.

The tax agency said: "Among the most significant advances are improvements in transfer pricing audit processes, the implementation of double taxation agreements, and the design of strategies to address emerging phenomena such as the digital economy and the taxation of digital nomads. Awareness of corporate structures used to divert income to low-tax jurisdictions was also strengthened, with a view to combating international tax evasion."

Isaac Gonzalo Arias Esteban, CIAT's Director of International Cooperation and Taxation, said: "This project has been very important for the DIAN because it has allowed it to scale its technical capabilities to the next level, especially in complex areas such as advance pricing agreements and mutual agreement procedures, which are not yet common in Latin America."