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. This comparative analysis highlights differences and similarities between the approaches of these two Latin American countries in relation to treaty-focused BEPS standards.
