Sumario de Legislación Tributaria de América Latina 2023 [updated version] (Only available in Spanish)

The CIAT Executive Secretariat is very pleased to present to all officials of the tax administrations of the member countries and associate members of our organization and, in general, to the entire international tax community the updated version of the Summary of Tax Legislation of Latin America 2023, a reference work on tax legislation in force in 2023 in nineteen Latin American countries (Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Uruguay, Venezuela).

This work allows the reader to learn about the structure and operation of the main taxes established in each of the countries analyzed.

The Tax Legislation Summary is divided into three sections:

  •  The first section covers the set of taxes whose power is vested in the Central Government.
  • The second section deals with taxes whose regulatory power or operation corresponds to sub-national governments (States and Municipalities), in those countries where these levels exist.
  • The third section covers the analysis of social contributions.

This work seeks to open the door to the reader to a first approach to the tax reality of Latin America, individually, for each jurisdiction or, transversally, comparing the different legislations for a given tax, all based on updated information, something that gives a great added value to a work with these characteristics.

Available on the CIAT Web site in the CIATData section and in the CIAT online library.

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