COVID-19 Tax Measures in Five Major Latin American Jurisdictions

Journal
Sousa, R. Barbosa de
Argentina; Brazil; Chile; Colombia; Mexico
Bulletin for International Taxation 2020 (Volume 74), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article outlines the significant measures taken by the national governments and tax authorities of five major Latin American jurisdictions due to the COVID-19 pandemic. Emphasis is placed on measures that may affect international or cross-border tax structures, reduce tax liabilities or improve cash flow by deferring payment.