立信（BDO）：2025年全球迁移机遇：世界各地税收制度概览报告（英文版）

Colombia is a dynamic economy strategically located in Latin America, recognised for its productive diversity, cultural richness, and privileged natural environment. In recent years, the country has positioned itself as an attractive destination for professionals and businesses seeking to expand in the region. The Colombian tax system distinguishes between tax residents, who are taxed on their worldwide income, and non-residents who are only subject to tax on Colombian-source income. Tax