This journey assumes
- The US company is a Delaware or other US-incorporated C corporation with no existing presence in Colombia.
- The Colombian team will develop software and provide engineering services mainly for the US company, not sell to Colombian customers at the outset.
- Most engineers will be Colombian nationals hired locally; a few US staff may relocate for limited periods.
- The software is not defence-related and is not subject to the International Traffic in Arms Regulations.
- Rules are stated as at 19 October 2026; several Colombian points could not be source-checked and are listed as gaps.
If any assumption is wrong for your business, the conclusions change. Ask WONE Global to re-run the analysis with your facts.
Both sides of the border, issue by issue
Each row is one part of the work. The left and right columns show what each country's rules require, so you can see where one side's decision constrains the other.
Employer of record, branch or subsidiary
A US technology company can hire Colombian engineers through an employer of record, register a branch of the US company, or form a Colombian company, usually a simplified stock company (SAS). The choice drives who is the legal employer, whether the US company itself is exposed to Colombian tax, and how the Colombian operation is treated in the US return, where an SAS, unlike a Sociedad Anonima, can be treated as a corporation or disregarded.
- The Colombian Sociedad Anonima is a per se corporation for US tax purposes, but the SAS is not on the per se list, so the US parent can consider an entity classification election on Form 8832 to have a single-owner SAS treated as a corporation or disregarded.12
- If the Colombian company is treated as a corporation, the US parent must file Form 5471 with its return each year; if a single-owner SAS is disregarded, or a branch is used, its income is treated as the US company's own for US tax.31
- With an employer of record, the engineers are employed by the provider, not by the US company; the US company has no Colombian entity to report, but should still check whether its own activity in Colombia creates a taxable presence there (see tax).4
- An SAS can have a single shareholder, and shareholders have up to two years from incorporation to pay for subscribed shares. Companies and branches of foreign companies must be registered in the commercial registry kept by the chambers of commerce, renewed by 31 March each year.56
- A Colombian company must register its ultimate beneficial owners, who must be individuals, in the beneficial ownership registry administered by DIAN; naming the US parent alone is not enough.7
- The Superintendencia de Sociedades supervises companies, can audit foreign investment records and receives financial statements from companies under its permanent supervision.8
- Colombian labour law, including the reduced 42-hour week, applies to the engineers whichever route is used. Whether an employer of record may employ a long-term engineering team, or must be a licensed temporary services company with time limits, could not be confirmed and should be settled before choosing that route.9
Tax without a treaty
There is no US-Colombia income tax treaty (this could not be re-confirmed), so Colombian withholding applies in full: 20% on dividends, interest, royalties and technical services paid to the US. A Colombian subsidiary pays 35% corporate tax with a 15% minimum effective rate; in the US, profits of a Colombian company treated as a corporation fall under the net CFC tested income rules, while dividends can qualify for the participation deduction.
- The US parent pays federal corporate tax at 21%; if the Colombian company is treated as a controlled foreign corporation, the parent includes its net CFC tested income (formerly GILTI) each year from taxable years beginning after 31 December 2025, with a 40% deduction under section 250.101112
- Dividends from a Colombian corporation held 10% or more can qualify for the section 245A deduction for the foreign-source portion, while the Colombian 20% dividend withholding still applies; how far that withholding can be credited in the US needs adviser input.1314
- Without a treaty, the US cannot rely on treaty permanent establishment thresholds or reduced withholding; relief depends on domestic foreign tax credit rules, which were not confirmed.4
- The general corporate income tax rate is 35%, and resident companies must top up to a 15% minimum effective rate calculated on a formula basis.1516
- Dividends paid to the US parent bear 20% withholding (higher where the profits were not taxed at company level), and interest, royalties and technical services paid abroad generally bear 20%, with no treaty reduction available.144
- Municipalities levy industry and commerce tax (ICA) on gross revenue at their own rates, and VAT is 19%, with exports of services among the items that can be zero-rated; a cost-plus service company should confirm its exports qualify.1718
- Electronic invoicing applies to VAT filers, and payroll costs must be supported electronically to be deductible, which matters from the first payroll.19
Hiring and employing engineers in Colombia
Colombian employment law applies to the engineers whichever structure is used: a 42-hour maximum week from 15 July 2026, overtime and night-work premiums, and employer pension, health and payroll levies. US staff who relocate to Colombia face both countries' social security systems because, as far as could be established, there is no US-Colombia totalisation agreement.
- US employees who move to Colombia and stay on US payroll keep owing US social security (6.2% each for employer and employee up to USD 184,500 in 2026) unless an agreement exempts them.20
- The detached-worker rule that keeps posted staff in the home system only applies under a totalisation agreement, and none was found for Colombia, so dual contributions are likely for US staff working there.2122
- The maximum ordinary working week falls from 44 to 42 hours by 15 July 2026, and the June 2025 labour reform treats work from 7.01pm to 6am as night work, with night overtime paid at 75% above the ordinary rate.923
- Employers contribute 12% of salary to pensions and, for salaries above ten minimum monthly wages, 8.5% to health, with employees paying 4% each.24
- Employers also pay payroll levies (parafiscales) of 9% of salary; how the exemption for lower-paid staff applies should be confirmed for the salary bands planned.25
Funding the team and moving money
Equity put into a Colombian company is foreign direct investment and must be registered with the Banco de la República, through the bank that channels the funds, to keep the right to remit dividends and repatriate capital. Payments by the US parent for services supplied by the Colombian company generally need not go through the regulated exchange market, but most account debits bear a 0.4% financial transactions tax.
- A US company with a financial interest in, or signature authority over, Colombian bank accounts worth more than USD 10,000 in total at any time in the year must file an FBAR, for example where the US company holds a branch account in Colombia.26
- A cost-plus service fee paid by the US parent to the Colombian company is a cross-border service payment, which is not among the operations that must be channelled through the Colombian exchange market.27
- Capital contributions to a Colombian company must be registered with the Banco de la República, generally by channelling the funds through a commercial bank that reports them, to secure the right to remit dividends and repatriate capital.2829
- Foreign investment, foreign loans and their returns must be channelled through an exchange intermediary or a registered compensation account.27
- A financial transactions tax of 0.4% applies to most withdrawals and debits from Colombian accounts, which adds to the cost of running payroll locally.30
Data transfers, source code and export controls
Colombian engineers will handle personal data and the US company's code. Colombia restricts transfers of personal data to countries without adequate protection, and larger companies must register their databases. On the US side, sending controlled US technology or source code to engineers in Colombia is an export under the Export Administration Regulations.
- US-origin software and technology are subject to the Export Administration Regulations wherever located; whether sharing them with a Colombian team needs a licence depends on classification, destination, end user and end use.31
- Releasing controlled technology or source code to a Colombian national working inside the US is a deemed export to Colombia, which matters if engineers rotate through US offices.32
- Law 1581 of 2012 governs personal data processing in Colombia, enforced by the Superintendencia de Industria y Comercio.3334
- Transfers of personal data to countries without an adequate level of protection are prohibited unless an exception applies, such as consent or a declaration of conformity; a transfer contract creates a presumption that the operation is viable. Whether the SIC treats the United States as adequate was not confirmed.35
- Companies with total assets above 100,000 UVT must register their personal databases in the National Database Registry, with new databases registered within two months of creation.36
Trade agreement, treaties and dispute protection
The United States-Colombia Trade Promotion Agreement has been in force since 15 May 2012, but there is no income tax treaty and, as far as could be established, no social security agreement between the two countries. Colombia applies the New York Convention, so arbitration clauses in intercompany and supplier contracts can be enforced there.
Structures to consider
These are the structures businesses commonly weigh, not a recommendation. The right one depends on the facts listed under "What we need from you".
What has to happen first
- Both sidesDefine the team: number of engineers, roles, salary bands, how long it will exist, and whether any US staff will relocate.
- Both sidesConfirm the bilateral position: no income tax treaty and no totalisation agreement on the IRS and SSA lists, and whether the employer of record model is permitted for a long-term team.After step 1
- Both sidesChoose the structure (employer of record, branch or SAS) and, for an SAS, the US entity classification.After step 1, 2
- ColombiaIf an SAS or branch: register with the chamber of commerce, obtain the tax registration, and register beneficial owners with DIAN.After step 3
- United StatesIf an SAS is to be treated as disregarded, file Form 8832 within the election window; otherwise prepare for Form 5471.After step 3
- Both sidesOpen the Colombian bank account and fund the capital through a commercial bank that registers the foreign investment with the Banco de la República.After step 4
- Both sidesSign the intercompany services agreement (cost-plus or similar), IP assignment and data transfer terms between the US company and the Colombian entity or provider.After step 3, 4
- United StatesClassify the software and technology the team will receive under the Export Administration Regulations and put controls in place.After step 3
- ColombiaSet up payroll with electronic payroll support, pension, health and payroll levy registrations, and employment contracts that reflect the 42-hour week and night and overtime rules.After step 4, 6
- ColombiaRegister personal databases if the asset threshold is met and document the legal basis for transfers to the US.After step 4, 7
- Both sidesOngoing: Colombian tax returns, ICA, VAT and e-invoicing, annual commercial registry renewal by 31 March, US Form 5471 or branch reporting, FBAR, and transfer pricing support on both sides.After step 9, 10
What we need from you before anyone can advise
- How many engineers, in which cities (for ICA), and over what time frame.
- Whether the team will only serve the US parent, or also sell to Colombian or Latin American customers.
- Whether any US employees will relocate to Colombia, and for how long.
- Whether the team will receive source code or technology that is controlled under US export rules.
- What personal data the team will process and where it is hosted.
- The US group's structure and whether it prefers the Colombian entity to be a corporation or disregarded for US tax.
- Who in Colombia will sign contracts or negotiate with customers on behalf of the US company.
What this guide does not yet confirm
These points need checking with a qualified local professional before you rely on them.
- Web search was unavailable (limit reached) and most page fetches were refused with HTTP 429, so the absence of a US-Colombia income tax treaty and of a totalisation agreement could not be re-confirmed on the IRS and SSA pages; both are recorded as research drafts.
- Whether Colombian law allows an employer of record model for a permanent team, and the rules and time limits for temporary services companies (Decree 4369 of 2006 and related rules), were not confirmed.
- Requirements for a branch of a foreign company (assigned capital, legal representative, statutory auditor, registration of assigned capital as foreign investment) were not confirmed.
- Colombia's permanent establishment rules for foreign companies without a treaty, including dependent agents and services, were not confirmed.
- Colombian transfer pricing thresholds and documentation for a cost-plus service company were not confirmed.
- Mandatory employee benefits (severance, interest on severance, service bonus, vacations, transport allowance), integral salary and termination indemnities were not confirmed.
- Whether the SIC treats the United States as a country with an adequate level of data protection was not confirmed.
- US treatment of foreign research and experimental expenditure under section 174 after Public Law 119-21, and US foreign tax credit limits for Colombian taxes, were not confirmed.
- Colombian copyright rules on ownership of software written by employees, and the investment and services chapters of the Trade Promotion Agreement, were not reviewed.
- Colombian visa routes for US staff who relocate were not researched.
Brief for your advisers
Questions to put to your advisers in each country. Copy them, or download them as a text file to send with your requirement.
- Colombian employment adviser: can we use an employer of record for a permanent team, or must the provider be a licensed temporary services company with time limits, and what are the risks if the arrangement is recharacterised?
- Colombian tax adviser: under each structure, could the US company be treated as having a permanent establishment in Colombia, given there is no treaty?
- Colombian corporate adviser: what does a branch require compared with an SAS (capital, legal representative, statutory auditor, filings), and which suits a team of our size?
- US tax adviser: should the SAS be treated as a corporation or disregarded, and how do net CFC tested income, section 245A and foreign tax credits interact with Colombian 35% tax and 20% withholding?
- Transfer pricing advisers: what cost-plus return and documentation will satisfy both the IRS and DIAN for the engineering services?
- Colombian tax adviser: does our service fee to the Colombian entity qualify as a zero-rated export for VAT, and what ICA applies in our chosen city?
- Data protection adviser: what legal basis and contract do we need to transfer Colombian employee and customer data to the US?
- US export control adviser: what classifications apply to our software and technology, and do we need licences to share them with engineers in Colombia?
- Payroll adviser: what is the full employer cost per engineer, including pension, health, payroll levies and statutory benefits?
Who can help, on each side
United States
- Setting up and running a company · Arranged by WONE Global on request
- Tax and structuring · Led by F Miles Adler
- Employment, payroll and immigration · Arranged by WONE Global on request
- Accounting and annual filings · Arranged by WONE Global on request
- Banking and capital · Arranged by WONE Global on request
- Payments and currency · Arranged by WONE Global on request
- Treasury and funding · Arranged by WONE Global on request
- Data protection and cyber · Arranged by WONE Global on request
- Customs, trade and export controls · Arranged by WONE Global on request
- Trade marks, patents and brands · Arranged by WONE Global on request
- Contracts and commercial law · Led by F Miles Adler
- Disputes and arbitration · Arranged by WONE Global on request
Colombia
- Setting up and running a company · Arranged by WONE Global on request
- Tax and structuring · Led by James Tamayo Puerta
- Employment, payroll and immigration · Arranged by WONE Global on request
- Accounting and annual filings · Led by James Tamayo Puerta
- Banking and capital · Arranged by WONE Global on request
- Payments and currency · Arranged by WONE Global on request
- Treasury and funding · Arranged by WONE Global on request
- Data protection and cyber · Arranged by WONE Global on request
- Customs, trade and export controls · Arranged by WONE Global on request
- Trade marks, patents and brands · Arranged by WONE Global on request
- Contracts and commercial law · Arranged by WONE Global on request
- Disputes and arbitration · Arranged by WONE Global on request
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
US entity classification regulations list the Colombian Sociedad Anonima as a per se corporation, always treated as a corporation for US federal tax purposes; the Colombian simplified stock company (SAS) is not on the list. Federal, 26 CFR 301.7701-2(b)(8)(i). An entity form not on the list may be an eligible entity whose US tax classification can be chosen; a single-owner eligible entity is either treated as a corporation or disregarded.
Whether an SAS is an eligible entity, and its default classification, follow from 26 CFR 301.7701-3, which could not yet be checked.
An eligible entity uses Form 8832 to elect how it will be classified for US federal tax purposes: as a corporation, a partnership or an entity disregarded as separate from its owner. Federal. Per se corporations on the regulatory list cannot use this election. The IRS also publishes FAQs on Form 8832 for foreign eligible entities (February 2022), not yet checked.
Certain US persons who are officers, directors or shareholders of certain foreign corporations must file Form 5471 and its schedules to meet the reporting requirements of sections 6038 and 6046 of the Internal Revenue Code. Federal. Current instructions are dated December 2025 (page updated 17 September 2026). The filer categories that apply to a US parent corporation are set out in the instructions, which could not yet be checked in full.
There is no comprehensive income tax treaty between the United States and Colombia, so each country's domestic withholding rates and permanent establishment rules apply without treaty limits. US-Colombia. Relief from double taxation then depends on each country's domestic foreign tax credit rules.
Not confirmed: the IRS page and IRS treaty table could not yet be checked and web search was unavailable. Must be checked on the IRS treaty list before relying on it.
A simplified stock company (SAS) can have a single shareholder, and shareholders have up to two years from incorporation to pay for subscribed shares. General commercial companies.
Corrected on source check: the AI-written version said: The sociedad por acciones simplificada (SAS), created by Law 1258 of 2008, can be formed by a single shareholder and has no statutory minimum capital. The source does not cite Law 1258 of 2008 or state that there is no minimum capital; both are left out pending a source. Secondary source used because no official page stating this could be opened.
Companies and branches of foreign companies are registered in the commercial registry kept by the chambers of commerce. Registration is required to begin operating; the commercial registration must be renewed by 31 March each year.
Secondary source used because no official page stating this could be opened.
Companies must register their ultimate beneficial owners, who must be individuals, in the single beneficial ownership registry administered by the tax authority (DIAN). Identifying only the ultimate parent company is not enough. Thresholds and update deadlines not confirmed.
Corrected on source check: the AI-written version said: Companies must report their beneficial owners to the DIAN through the Registro Único de Beneficiarios Finales (RUB). The source does not use the name Registro Único de Beneficiarios Finales (RUB). Secondary source used because no official page stating this could be opened.
The Superintendencia de Sociedades supervises companies, can audit foreign investment records and impose sanctions, and receives financial statements from companies under its permanent supervision. Companies meeting supervision criteria.
Corrected on source check: the AI-written version said: The Superintendencia de Sociedades supervises commercial companies, including corporate compliance and insolvency matters. Secondary source used because no official page stating this could be opened.
The statutory maximum working week is being reduced in stages and falls from 44 to 42 hours by 15 July 2026. Ordinary working hours.
Corrected on source check: the AI-written version said: Law 2101 of 2021 reduces the maximum working week from 48 to 42 hours in stages, reaching 42 hours in July 2026. The source does not cite Law 2101 of 2021. Secondary source used because no official page stating this could be opened.
US corporations figure federal income tax by multiplying taxable income by 21%. Federal corporate income tax. State and local corporate income or franchise taxes are additional and vary by state.
For taxable years beginning after 31 December 2025, each United States shareholder of a controlled foreign corporation must include its net CFC tested income in gross income; Public Law 119-21 renamed this inclusion from global intangible low-taxed income (GILTI). Federal, 26 USC 951A as amended by Pub. L. 119-21, section 70323. Applies to US shareholders (generally 10% owners) of controlled foreign corporations.
For taxable years beginning after 31 December 2025, a domestic corporation may deduct 40% of its net CFC tested income amount (with the related section 78 amount), reduced from 50%, and 33.34% of its foreign-derived deduction eligible income, reduced from 37.5%. Federal, 26 USC 250(a)(1) as amended by Pub. L. 119-21, section 70321.
A domestic corporation that is a United States shareholder of a specified 10-percent owned foreign corporation may deduct the foreign-source portion of dividends received from it. Federal, 26 USC 245A(a). Does not apply to hybrid dividends (245A(e)), where the foreign company obtained a deduction or other tax benefit for the payment. Holding period and foreign tax credit interactions could not yet be checked.
Dividends paid to non-resident shareholders are subject to withholding tax at 20% (as at mid-2026), with higher combined taxation where the underlying profits were not taxed at company level. Dividends paid out of profits not taxed at company level bear 35% followed by 20% on the remainder (about 48% combined). Treaty rates may be lower. Interest, royalties and technical services paid abroad generally bear 20%.
Secondary source used because no official page stating this could be opened.
The general corporate income tax rate is 35%. Most companies. Financial institutions, insurers, reinsurers and stock and commodities brokers with taxable income of at least 120,000 UVT pay a 5% surcharge through 2027; crude oil and coal producers pay a permanent surcharge of 5% to 10% (up to 15% for oil) depending on market prices. Chambers Doing Business In 2026 also gives 35% for 2026.
Corrected on source check: the AI-written version said: The standard corporate income tax rate is 35% (as at mid-2026). Secondary source used because no official page stating this could be opened.
Since tax year 2023, resident corporations must top up their tax to a 15% minimum effective tax rate calculated on a formula basis. Resident corporations; exclusions include social interest housing, ZOMAC entities and entities with adjusted profits at or below zero.
Corrected on source check: the AI-written version said: The 2022 tax reform (Law 2277 of 2022) introduced a minimum effective tax rate of 15% for corporate taxpayers, with a top-up where the adjusted rate falls below it. The source does not name Law 2277 of 2022 or state that free trade zone users are excluded. Secondary source used because no official page stating this could be opened.
Municipalities levy the industry and commerce tax (ICA) on gross revenue, at rates set by each municipality. Businesses carrying out industrial, commercial or service activities in each municipality.
PwC gives a range of 0.2% to 1%; Chambers Doing Business In 2026 gives 0.2% to 0.7% for industrial and 0.2% to 1.6% for commercial and service activities, so check the municipal rate. Secondary source used because no official page stating this could be opened.
The standard VAT (IVA) rate is 19% (as at mid-2026). Reduced rates of 5% and 0% apply to listed goods and services, including exports and certain foods.
Secondary source used because no official page stating this could be opened.
Taxpayers required to file and pay VAT or excise tax must use electronic invoices, and the electronic support system also applies to payroll expenses. Electronic support is needed for costs and expenses to be deductible.
Corrected on source check: the AI-written version said: Electronic invoicing through the DIAN is mandatory, and electronic payroll support documents are also required. Secondary source used because no official page stating this could be opened.
For 2026, social security tax is 6.2% each for employer and employee on wages up to a wage base limit of $184,500. Federal (FICA). Wages above the wage base are not subject to social security tax.
Under US totalization agreements the detached-worker rule generally applies to employees whose assignments in the host country are expected to last five years or less. The detached-worker rule keeps a temporarily transferred employee covered by the home country's system only; the Italy agreement has no such rule. The certificate of coverage procedure for Brazil was not checked.
The page carries a certification date of 25 November 2019 but lists agreements entering into force as late as 1 September 2026, so it is maintained.
The United States has no social security totalisation agreement with Colombia, so the detached-worker rule that keeps posted staff in their home system is not available between the two countries. US employees sent to work in Colombia, and Colombian staff sent to the US.
Not confirmed: the SSA agreement pages could not yet be checked. Must be checked on the SSA list before relying on it.
A labour reform approved by Congress in June 2025 removed the need for Ministry of Labour authorisation for overtime and treats work from 7.01pm to 6am as night work, with night overtime paid at 75% above the ordinary rate. Private-sector employment. Regular night work carries a 35% premium.
Corrected on source check: the AI-written version said: A labour reform enacted in 2025 changes night-work hours and increases Sunday and public holiday premiums in stages. The source does not cover the staged increases in Sunday and public holiday premiums. Secondary source used because no official page stating this could be opened.
Employers contribute 12% and employees 4% of salary to pensions, and for health employers contribute 8.5% and employees 4% (as at mid-2026). The employer health contribution of 8.5% applies only to salaries above ten minimum monthly wages. Chambers Doing Business In 2026 (section 5.1) gives the same rates.
Secondary source used because no official page stating this could be opened.
Employers also pay mandatory payroll levies (parafiscales) totalling 9% of salary. The split between the family compensation fund, SENA and ICBF, and the exemption for lower-paid staff, should be confirmed; PwC describes the 9% payroll tax as applying to employees earning more than ten minimum monthly wages.
Corrected on source check: the AI-written version said: Employers pay payroll contributions to the family compensation fund (4%), SENA (2%) and ICBF (3%). Secondary source used because no official page stating this could be opened.
A US person, including a corporation, partnership or LLC, with a financial interest in or signature authority over foreign financial accounts whose combined value exceeds 10,000 US dollars at any time in the calendar year must file FinCEN Form 114 (FBAR) electronically, due 15 April of the following year with an automatic extension to 15 October. Federal. Applies to a US subsidiary that holds accounts abroad, for example with its foreign parent's bank.
Certain operations must be channelled through the exchange market via an exchange intermediary or a compensation account registered with the Banco de la República: imports and exports of goods, foreign debt and its costs, foreign investment in Colombia and Colombian investment abroad and their returns, foreign financial investments, foreign-currency guarantees and derivatives. Operations not on the list, such as many cross-border services, need not be channelled.
Corrected on source check: the AI-written version said: Under the Banco de la República's exchange regime, certain operations, including foreign investment, foreign loans and payment for imports and exports of goods, must be channelled through the exchange market via authorised intermediaries or registered compensation accounts. Secondary source used because no official page stating this could be opened.
Foreign direct investment must be registered with the Banco de la República to secure exchange rights such as repatriation of profits and capital. Capital contributions by non-residents to Colombian companies; for investment in foreign currency, registration is made by channelling the funds through an exchange market intermediary, generally a commercial bank, which submits the report.
Registering foreign investment with the central bank gives access to the formal exchange market to remit dividends and repatriate the investment. Subject to tax and timely registration; penalties may apply for failed registration.
Corrected on source check: the AI-written version said: Registered foreign investment carries the right to repatriate profits and capital. Secondary source used because no official page stating this could be opened.
A financial transactions tax (GMF) of 0.4% applies to most withdrawals and debits from financial accounts. Withdrawals from checking and savings accounts, deposit accounts at the Banco de la República and issue of cashier's cheques; some operations are exempt.
Secondary source used because no official page stating this could be opened.
Items subject to the Export Administration Regulations include all items in the United States, all US-origin items wherever located, certain foreign-made items incorporating controlled US-origin content above de minimis levels and certain foreign-produced direct products, and items subject to the EAR but not listed on the Commerce Control List are designated EAR99. Federal, 15 CFR 734.3(a) and (c), administered by the Bureau of Industry and Security. Whether a licence is needed depends on the item's classification, destination, end user and end use. Defence articles under ITAR are outside this claim.
The eCFR is an authoritative but unofficial editorial compilation; the official text is the annual CFR edition and Federal Register.
Releasing controlled technology or source code to a foreign person inside the United States is a deemed export to that person's most recent country of citizenship or permanent residency. Federal, 15 CFR 734.13(a)(2) and (b). Relevant to hiring foreign nationals and to sharing technology with visiting staff of overseas group companies.
The eCFR is an authoritative but unofficial editorial compilation; the official text is the annual CFR edition and Federal Register.
Law 1581 of 2012 is the primary law governing personal data protection in Colombia. Processing of personal data in Colombia; implementing rules include Decree 1377 of 2013.
Corrected on source check: the AI-written version said: Law 1581 of 2012 is Colombia's general data protection law, with implementing rules consolidated in Decree 1074 of 2015. The reference to Decree 1074 of 2015 is supported in co-data-003. Secondary source used because no official page stating this could be opened.
The Superintendencia de Industria y Comercio (SIC) is the data protection authority. Enforcement and guidance.
Secondary source used because no official page stating this could be opened.
Transfers of personal data to countries without an adequate level of protection are prohibited unless an exception applies, such as consent or a declaration of conformity from the SIC. International transfers; a transfer contract or similar instrument creates a presumption that the operation is viable. Mere transit of data across borders is not a transfer.
Companies and non-profit entities with total assets above 100,000 UVT, and all public legal entities, must register their personal databases in the National Database Registry (RNBD). Databases created after the initial registration deadlines must be registered within two months of creation.
Corrected on source check: the AI-written version said: Companies above an asset threshold must register their personal databases in the National Database Registry (RNBD).
The United States has comprehensive free trade agreements in force with 20 countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Korea, Mexico, Morocco, Nicaragua, Oman, Panama, Peru and Singapore. Federal. Japan is covered by separate limited agreements (including a critical minerals agreement) that USTR does not count as free trade agreements.
CBP's free trade agreements page lists the same 14 agreements.
The United States-Colombia Trade Promotion Agreement entered into force on 15 May 2012. Preferences depend on rules of origin.
Corrected on source check: the AI-written version said: Colombia has free trade agreements in force with the United States and with the European Union. The EU agreement is now a separate claim, because it is provisionally applied rather than in force.
Colombia acceded to the New York Convention on 25 September 1979, and it entered into force for Colombia on 24 December 1979. Recognition and enforcement of foreign arbitral awards; no declarations listed.
Corrected on source check: the AI-written version said: Colombia has been a party to the New York Convention since 1979.
