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

Journal

Author

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

Country

Argentina; Brazil; Chile; Colombia; Costa Rica; Mexico; Peru; Uruguay

Published Date

September 10, 2019

Issue

Bulletin for International Taxation 2019 (Volume 73), No. 10

DOI

https://doi.org/10.59403/3vrfw23

Document

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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.

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