IntelliConnect™: Latin American Tax Library
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IntelliConnect™: Latin American Tax Library

Media:Internet

 
Latin American Tax Library on IntelliConnectTM provides outside-authored explanations of tax treaties for ten Latin American countries: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico, Peru, Uruguay, and Venezuela. This Library is updated as needed (at least quarterly), and includes:

CCH® Tax Tracker NewsSM: Delivers customized news daily via e-mail and your own personalized web page with direct links to related full text primary source material and CCH editorial analysis. Select from over 80 customization topics ranging from emerging state business tax incentives to the most recent IRS compliance change alerts as well as the latest legislative developments, or create your own customized daily searches.

Each country (Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico, Peru, Uruguay, and Venezuela) includes the following sections:

Country Commentary. The Country Commentaries cover the tax rules of each country, including:

  • Executive Summary
  • General Information
  • Legal System and Business Regulation
  • Taxation System
  • Administration of the Tax Laws
  • Income Tax
  • Income Taxation of Resident Entities
  • Income Taxation of Nonresident Entities
  • Income Taxation of Resident Individuals
  • Income Taxation of Nonresident Individuals
  • Sale, Exchange or Leasing of Property
  • Income Tax Treaties
  • Business Assets or Net Worth Taxes
  • Value Added Tax (VAT)
  • Social Welfare Contributions
  • Transfer Taxes
  • Excise Taxes
  • Customs Duties
  • Other Taxes





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