Tax Liabilities of Payment Processors in LatAm

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…

Recommended articles from our curated section

Open access posts

New Issue of Revista Direito Tributário Internacional Atual (Brasil)

🌎 This month, the Brazilian Institute of Tax Law (IBDT – Instituto Brasileiro de Direito Tributário) published a new issue of its prestigious Revista de Direito Tributário Internacional Atual. This issue features articles on current topics of international taxation written by prominent experts (from Brazil and other countries). The editors

Read More »

Diálogos – Revista Electrónica de Fiscalidade

🌎 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 80+ journals for the

Read More »

Diálogos – Rivista Telematica di Diritto Tributario

🌎 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 80+ journals for the

Read More »

Our partners