Taxation of cross-border services a Latin American perspective by Nicolás José Muñiz Arias
By: Muñiz Arias, Nicolás José
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Material type: 
ArticlePublisher: 2020Subject(s): OPERACIONES TRANSFRONTERIZAS | IMPUESTOS | EMPRESAS MULTINACIONALES | AMERICA LATINA
In:
Tax Notes International v. 98, n. 7, May 18, 2020, p. 803-810Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/98/7-2 (Browse shelf) | Available | OP 138-B/2020/98/7-2 |
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.
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