Summary of Tax Legislation of Latin America 2022 [updated version] (Only available in Spanish) 20 April, 2023 Written by: Elizabeth Rodriguez
CIAT’s Manual for the Control of International Tax Planning: 3.10. Triangulation 19 April, 2023 Written by: Aldemar Famanía
CIAT’s Manual for the Control of International Tax Planning: 4.8. Anti tax haven rules 28 March, 2023
CIAT’s Manual for the Control of International Tax Planning: 3.9. Use of legal structures for concealment purposes, tax havens, and harmful tax regimes 16 March, 2023
CIAT’s Manual for the Control of International Tax Planning: Chapter 4.4. Ability to disregard or recharacterize transactions 9 February, 2023 Written by: Aldemar Famanía
CIAT Manual for the Control of International Tax Planning: Chapter 4.1. General Anti Avoidance Rules: Domestic and International 6 January, 2023 Written by: Elizabeth Rodriguez
The DEC tool (Digital Economy Compliance tool) adds new functionalities 21 December, 2022 Written by: Neila Jaén