Indirect taxation of digital services in Latin America recurso electrónico a comparative overview of recent developments in Argentina, Chile, Colombia, Mexico, Peru and Uruguay Gonzalo Suffiotti
By: Suffiotti, Gonzalo
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Material type: 
ArticlePublisher: 2020Subject(s): SERVICIOS DIGITALES | ECONOMÍA DIGITAL | IMPUESTOS INDIRECTOS | AMERICA LATINA | DERECHO COMPARADO | ARGENTINA | CHILE | COLOMBIA | MEXICO | PERU | URUGUAY
In:
International VAT Monitor v. 31, n. 6, 2020Summary: In this article, the author provides a general overview of the indirect tax treatment of digital services in Argentina, Chile, Colombia, Mexico, Peru and Uruguay. Particularly, the author in the article focuses on the structure of the taxable events, place of taxation and territoriality rules as well as compliance and collection mechanisms.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2020/6-7 (Browse shelf) | Available | IVM/2020/6-7 |
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Disponible únicamente en formato electrónico.
Resumen.
In this article, the author provides a general overview of the indirect tax treatment of digital services in Argentina, Chile, Colombia, Mexico, Peru and Uruguay. Particularly, the author in the article focuses on the structure of the taxable events, place of taxation and territoriality rules as well as compliance and collection mechanisms.
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