On 6 May 2015, the Treaty on the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Income Taxes between the Czech Republic and the Republic of Colombia, which was signed on 22 March 2012 in Bogotá, came into force. The provisions of the Treaty will be implemented as follows:
a) with regard to taxes withheld at source, they will apply to incomes paid or credited on 1 January 2016 or later,
b) with regard to taxes not withheld at source, they will apply to incomes for every taxable year beginning 1 January 2016 or later.
The full text of the Treaty will soon be published in the Collection of International Treaties.
