Swimming against the Current? Taxation of the Digitalized Economy in Latin America

Journal
Riccardi Sacchi, A.L.; González, A. (Andrés); Calderón Manrique, D.; Guevara Leandro, F.; Sepúlveda, F.; Rodríguez Arguijo, G.; Teijeiro, G.O.; Vázquez, J.M.; Yánez, L.; Ferreira, V. Arruda
Argentina; Brazil; Chile; Colombia; Costa Rica; Mexico; Peru; Uruguay
Bulletin for International Taxation 2019 (Volume 73), No. 10
Format/Price
JournalUSD 45

In this article, the authors examine the various measures that eight Latin American countries have (and have not) implemented to tax profits derived from the digitalized economy in the region.