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Swimming againts the current? taxation of the digitalized economy in Latin America Andrea Riccardi, Andrés González, Diana Calderón Manrique, Felipe Guevara Leandro, Francisco Sepúlveda, Gabriela Rodríguez Arguijo, Guillermo O. Teijeiro, Juan Manuel Vázquez, Luciana Yáñez and Vanessa Arruda Ferreira

Contributor(s): Riccardi Sacchi, Andrea Laura .

Material type: Article

ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL

| IMPUESTOS

| AMERICA LATINA

In: Bulletin for International Taxation v. 73, n. 10, October 2019, p. 514-525Summary: 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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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2019/10-2 (Browse shelf)	Available		BIT/2019/10-2

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Previous	BIT/2019/1 Bulletin for International Taxation	BIT/2019/10 Bulletin for International Taxation	BIT/2019/10-1 Pillar 1 of the inclusive framework's work programme	BIT/2019/10-2 Swimming againts the current?	BIT/2019/10-3 Review of Anti - avoidance Measures of a General Nature and Scope	BIT/2019/10-4 Recent developments and challenges regarding exit taxes in the context of tax treaties	BIT/2019/10-5 Integration of taxes on inheritances, estates and gifts into the OECD Model Tax Convention on Income and Capital	Next

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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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Biblioteca del Instituto de Estudios Fiscales

Contributor(s): Riccardi Sacchi, Andrea Laura.

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Contributor(s): Riccardi Sacchi, Andrea Laura .