15 July 2021 Baker & McKenzie Colombia S.A.S To print this article, all you need is to be registered or login on Mondaq.com. Do you want to compare other jurisdictions?. Click here
1 Legislative framework
The Colombian Tax Code (Law 2010/2019);
Unique Tax Decree 1625/2016; and
All enforceable double taxation treaties.
1.2 Do any special regimes apply to specific individuals (eg, foreign nationals; temporary residents)?
Foreign nationals or temporary residents are subject to income tax only on Colombian source income and are only required to report income or assets generated or located in Colombia. The applicable income tax rate for non-resident individuals is 35% (resident individuals are taxed at progressive rates ranging from 0% to 39%).
The Indigenous Child’s Right to Food, Water, and Health
Disproportionate Presence of Indigenous Children in Criminal Justice Systems
Repercussions of Covid School Closures on the Indigenous Child’s Right to Education
The Covid-19 pandemic, and related school closures, has negatively affected children’s right to a quality education around the world. Indigenous children both those living in and outside of Indigenous communities frequently faced additional barriers to distance learning alternatives. Often these barriers are due to historic marginalization, exclusion, and systemic discrimination that resulted in disparities prior to the pandemic, and which can manifest in lower-incomes, lower levels of education within families, failure to adequately accommodate Indigenous languages, and under-investment in necessary infrastructure such as the internet. As an education official in the Pueblo of Jemez, a Native American community in the United States, said: “This pandemic has
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