documento electrónico

Inglés

Documentos de Trabajo - CIAT

2025

17 p

1. Indirect Taxation of the Digital Economy: Experiences in Latin America. 2. Direct Taxes in the Digital Economy in Latin America.

This report aims to gather and analyze the main features of the tax regimes applicable to the digital economy in Latin America as of January 31, 2025. The analysis focuses on identifying the key challenges the region faces in this area, as well as the different approaches countries have adopted to address them.