Trends in corporative income taxation in Latin America

• Autores: Villagra Cayamana, Renée Antonieta, Zuzunaga del Pino, Fernando Enrique
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/11681
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/11681
• Nivel de acceso: acceso abierto
• Materia: 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

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.