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

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 subsidiary liability for lack of

On July 21, 1959, France and Germany signed a bilateral income tax treaty that bears a striking resemblance to modern-day tax treaties. Its original version had an Article 4th with provisions about business profits, Articles 7th, 9th, 10 and 15 with provisions about taxing rights on capital gains, dividends, interest