Tax Anti-avoidance Rules in Latin America

Tax Anti-avoidance Rules in Latin America
Author: T. Rhodes
Publisher:
Total Pages:
Release: 2018
Genre:
ISBN:

The Latin American countries are introducing anti-avoidance rules to follow the global trend of tackling tax avoidance: similarities and differences in the approach taken by different countries are considered here. This analysis provides a summary of the main topics identified in connection with the establishment of tax anti-avoidance rules in Latin American countries, considering the situation in a representative group of countries such as Argentina, Brazil, Chile, Colombia, Mexico and Peru.

Tax Evasion and the Rule of Law in Latin America

Tax Evasion and the Rule of Law in Latin America
Author: Marcelo Bergman
Publisher:
Total Pages: 264
Release: 2009
Genre: Tax administration and procedure
ISBN: 9780271050317

"Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement"--Provided by publisher.

Using Treaties and Holding Companies for Latin American Tax Planning

Using Treaties and Holding Companies for Latin American Tax Planning
Author: Amanda D. Johnson
Publisher: WorldTrade Executive, Inc.
Total Pages: 170
Release: 2005
Genre: Business & Economics
ISBN: 9781893323704

Collection of articles providing an insight in the current status of tax treaties in Latin American and Caribbean countries, and dealing with holding companies and technical assistance, royalty and service payments.

Tax Law and Procedure in Latin America

Tax Law and Procedure in Latin America
Author: Ramón Valdés Costa
Publisher:
Total Pages: 72
Release: 1984
Genre: Tax administration and procedure
ISBN:

Analysis of the principles which form the basis of the development of tax legislation in Latin American countries and a detailed review, with numerous theoretical comments, of the constitutional and theoretical framework of tax litigation in Latin America.

Tax Evasion

Tax Evasion
Author: Vito Tanzi
Publisher:
Total Pages: 80
Release: 1993
Genre: Tax administration and procedure
ISBN:

General Anti-avoidance Rules for Major Developing Countries

General Anti-avoidance Rules for Major Developing Countries
Author: Paulo Rosenblatt
Publisher:
Total Pages: 0
Release: 2015
Genre: Law
ISBN: 9789041158390

This book describes anti-avoidance issues in three major developing nations (India, Brazil, and South Africa) and analyses all relevant case law pertaining to relatively successful general anti-avoidance rules (GAARs) in such developed jurisdictions as the UK, Australia, Canada, New Zealand, Hong Kong, France and Spain. It is based on analysis of more than 100 cases and over 500 legal references, as well as statutory legislation and administrative guidelines. The book shows why developing countries need their own tailor-made anti-avoidance systems, and it describes the features of GAARs relevant to developing countries, including the fastest routes, the paths that require caution and the directions to avoid.