Exchange of Information for Tax Purposes
Information about taxpayer activity is vital for tax administrations. It can mean the difference between assessing taxes fairly and equitably or potentially delegitimizing an entire tax system. If authorities cannot obtain information about certain taxpayers who use secrecy to evade taxes, others in the same jurisdiction may question the logic of continuing to comply with […]
The Tax Treaties Signed by LatAm Countries in 2024
In 2024, Brazil, Colombia, Cuba, Ecuador and Uruguay signed bilateral income tax treaties (BITTs) and protocols to BITTs with jurisdictions in Europe and in the Middle East, all of which are either members of the OECD or participants of the OECD/G20 BEPS Inclusive Framework. These agreements showcase some of Latin America’s tax policy preferences (and […]
