Trends in corporative income taxation in Latin America
The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. This paper does not intend to make...
| Authors: | , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2014 |
| Country: | Perú |
| Institution: | Pontificia Universidad Católica del Perú |
| Repository: | Revistas - Pontificia Universidad Católica del Perú |
| Language: | Spanish |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/11681 |
| Online Access: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/11681 |
| Access Level: | Open access |
| Keyword: | income tax business corporation taxation Latin American anti-avoidance measures withholding taxes permanent establishment impuesto a la renta empresa corporación tributación Latinoamérica medidas antielusivas retenciones del impuesto establecimiento permanente |
| Summary: | The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident’s income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base erosion. |
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