Recent Developments in the Taxation of Indirect Share Transfers in South America: Lessons and Challenges from Chile, Colombia, Peru and Uruguay

Journal
Suffiotti, G.; Masihy, C.
Chile; Colombia; Peru; Uruguay
Bulletin for International Taxation 2019 (Volume 73), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article reviews the changes to the taxation of indirect share transfers instituted in some South American countries (namely Chile, Colombia, Peru and Uruguay) and assesses the significance of the new regimes.