OBS_VALUE: The law does not distinguish between domestic and foreign companies with respect to the payment of taxes and the applicability of the rules concerning subsidies.Note: According to Art. 35 of the same law establishes the creation of a special wealth tax that is applicable to national or foreign natural persons without residence in the country with respect to their assets owned directly or indirectly in Colombia, foreign companies or entities that do not have assets in the country other than shares, accounts receivable or portfolio investments.