This report outlines the (current or potential) tax liabilities facing the payment processing industry in Latin America, especially in the context of cross-border transactions. These would include liabilities for collecting VAT, GST or WHT on transactions handled by payment processors as well as joint or subsid…
This report outlines the positions taken by two Latin American countries in the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS MLI). One of them is Colombia, a member of the OECD, and the other is Uruguay, a participant of the OECD/G20 Inclusive Framework….
🌎 Universidad Austral, Argentina and Errepar have recently released a new issue of their prestigious Revista Argentina de Derecho Tributario. This issue features 7 articles about tax topics ranging from the Mutual Agreement Procedure in tax treaties to the taxation of the cross-border sale of football players (also covered by
🌎 The Brazilian Academy of Tax Law (ABDT) recently published a new issue of its prestigious Revista Tributária e de Finanças Públicas. This issue features 14 articles about tax and budgetary subjects including the deductibility of illicit payments and the tax implications of leaving the country. The journal is coordinated
🌎 Part of the mission of the Latin American Tax Policy Forum (LATPF) is to facilitate dialogue on tax policy issues that are relevant to LatAm practitioners. We do that by publishing monthly reports about LatAm tax policy, curating recommendations of more than 2,500 articles from 100+ journals for the members of
