Muñiz Arias, Nicolás José

Taxation of cross-border services a Latin American perspective / by Nicolás José Muñiz Arias .-- , 2020


Resumen.

In this article, the author discusses Latin American taxation of cross-border services, via measures such as VAT and income tax withholding, as well as other taxes or contributions that can increase a multinational entity's tax burden when conducting business in the region.



OPERACIONES TRANSFRONTERIZAS
IMPUESTOS
EMPRESAS MULTINACIONALES
AMERICA LATINA

Tax Notes International 1048-3306v. 98, n. 7, May 18, 2020, p. 803-810

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