This study reviews the Conventions to Avoid Double Taxation signed by eleven Latin American countries and analyzes the major trends that are reflected in concepts such as force of attraction, inclusion of services for setting up permanent establishments, treatment of passive income, incorporation of measures for limiting benefits and reference to anti-abuse rules specific to the laws of each State, among other. The study also seeks to determine whether these trends are in line with international efforts against harmful tax practices, in particular the BEPS Action Plan.

This document may be freely downloaded from the CIAT website on internet.