TP Documentation and BEPS – a LATAM Perspective

By: Steef Huibregtse, Heberth Guevara, Daniela Ionescu, Trang Huynh

Editor: Deborah Hicks

In the last decade, the number of multinationals doing business in Latin America (LATAM) has increased significantly, impacting the complexity of the taxation system. Both the economy of the region and the corporations operating within it have become more globally integrated, so the system needs to keep up with global standards. One of the most recent programs launched by the Organisation for Economic Co-operation and Development (OECD) targets the problem of base erosion and profit shifting (BEPS). These new standards ensure coherence of corporate income tax (CIT) at an international level, reinforce substance and improve transparency and certainty. The way in which LATAM countries’ tax developments interact with the OECD/G20 BEPS Action Plan is dealt with in this booklet.

Download the full Booklet in English:

LATAM booklet ENGLISH.pdf

Download PDF • 4.42MB

Download the full Booklet in Spanish:

LATAM booklet SPANISH.pdf

Download PDF • 1.85MB