International/Argentina/Chile/Colombia/Mexico/Peru/Uruguay - Indirect Taxation of Digital Services in Latin America: A Comparative Overview of Recent Developments in Argentina, Chile, Colombia, Mexico, Peru and Uruguay

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.