Introduction Seven Latin American countries stated reservations or positions in the recently published 2025 update to the OECD Model Tax Convention. These are of course the four LatAm members of the OECD (Chile, Colombia, Costa Rica, and Mexico) and also the three accession countries to the OECD in the region

In a recent webinar, Professor Leopoldo Parada and I discussed the impact of Pillar 2 as a supranational project for Latin American countries. We touched on the history of so-called “global” tax policy initiatives and how they have set the agenda for developing jurisdictions in the last couple of decades.

Interest in Latin American art is going through a period of exponential growth. Art fairs in Brazil, Mexico and Peru have attracted a number of visitors in 2025 and this trend should continue in 2026. As most sectors of the economy, the art market is subject to taxation and tax

This report highlights and compares the texts of China’s seven bilateral income tax treaties signed and in force with Latin American countries: Argentina (2018), Brazil (1991, amended in 2022), Chile (2015, amended in 2018), Cuba (2001), Ecuador (2013), Mexico (2005) and Venezuela (2001). Of these seven, four were either amended

This report highlights and compares the texts of Germany’s seven bilateral income tax treaties signed and in force with Latin American countries: Argentina (1978, amended in 1996), Bolivia (1992), Costa Rica (2014), Ecuador (1982), Mexico (2008, amended in 2021), Uruguay (2010) and Venezuela (1995). Of these seven, only one was

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