The Application of the Principal Purpose Test and Domestic General Anti-Avoidance Rules and Specific Anti-Avoidance Rules in Latin America: In Search of Legal Certainty

This article examines the application of the principal purpose test and its interaction with domestic general anti-avoidance rules and specific anti-avoidance rules in eight selected Latin American jurisdictions, i.e. Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico and Peru.