This article explores the efforts of Latin America and the Caribbean(LAC) countries in addressing challenges related to international tax planning andcompliance for multinational companies.It highlights the importance...This article explores the efforts of Latin America and the Caribbean(LAC) countries in addressing challenges related to international tax planning andcompliance for multinational companies.It highlights the importance of corporateincometax (CIT)in theregion,theadoption of oECD's BEPS Action Plan,and theevolution of transfer pricing (TP) regimes.The article also examines anti-abuse measures,the implementation of General Anti-Avoidance Rules (GAARs),and the complexitiesfaced by tax administrations in a globalized and digitalized economy.Whilesignificant progress has been made, the article underscores the need for innovativereforms to enhance compliance,reduce disputes and strengthen enforcement on thesideof thetaxadministrations.展开更多
文摘This article explores the efforts of Latin America and the Caribbean(LAC) countries in addressing challenges related to international tax planning andcompliance for multinational companies.It highlights the importance of corporateincometax (CIT)in theregion,theadoption of oECD's BEPS Action Plan,and theevolution of transfer pricing (TP) regimes.The article also examines anti-abuse measures,the implementation of General Anti-Avoidance Rules (GAARs),and the complexitiesfaced by tax administrations in a globalized and digitalized economy.Whilesignificant progress has been made, the article underscores the need for innovativereforms to enhance compliance,reduce disputes and strengthen enforcement on thesideof thetaxadministrations.
