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On 3 November 2022, the Colombian Congress approved a tax reform that introduced the application of a Digital Services Tax. In particular, new Article 20.3 provides that foreign digital services without establishment in the Colombian territory but with a significant economic presence, are subject to either a 5% corporate income tax rate or a 10% withholding tax rate. The following digital services are explicitly covered by the law: online advertising services, digital content services, streaming services, sale of user data, intermediation platforms, digital subscriptions, data management, search engine services, online education services, hosting services, any digital market services, and any other digital services addressed to local users.
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