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 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)…
🌎 Part of the mission of the Latin American Tax Policy Forum (LATPF) is to facilitate dialogue on tax policy issues that are relevant to LatAm practitioners. We do that by publishing monthly reports about LatAm tax policy, curating recommendations of more than 2,500 articles from 100+ journals for the members of
🌎 The University of Chile (Universidade do Chile) has recently published a new issue of its prestigious Revista de Estudios Tributarios. This issue features 6 articles about themes ranging from the taxation of cryptocurrency to the exchange of information for tax purposes. The director of this publication is Gonzalo Polanco
🌎 The State University of Rio de Janeiro (Universidade do Estado do Rio de Janeiro) has recently published a new issue of its prestigious Revista de Finanças Públicas, Tributação e Desenvolvimento. This issue contains 10 articles about topics ranging from the recent indirect tax reform in Brazil to new trends
