Tax issues regarding the Latin American Integrated Market: Scope and Proposals

Authors

Keywords:

Capital Gain, Income Tax, Double Taxation Conventions, Double non-taxation, Latin American Integrated Market, MILA, Disposal of shares, Capital Markets, stock Exchange, Market Integration, Pacific Alliance

Abstract

In the present round table, tax specialists from Peru, Colombia, Chile and Mexico discuss about the tax reforms carried out and outstanding in their respective countries on the tax treatment of capital gain within the framework of the Latin American integrated Market.

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Author Biographies

  • Camilo Maruy, University of Lima
    Abogado por la universidad de Lima
  • Felipe Aroca, Universidad Externado de Colombia
    Abogado por la Universidad Externado de Colombia
  • Eduardo Torretti, Pontifical Catholic University of Chile
    Abogado por la Pontificia Universidad Católica de Chile
  • Guillermo Villaseñor-Tadeo, Universidad Iberoamericana, Universidad Iberoamericana, Ibero American University
    Abogado por la Universidad Iberoamericana, México D.F.

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Published

2015-05-20

Issue

No. 50 (2015)

Section

Puntos de Vista

License

Copyright (c) 2016 IUS ET VERITAS

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Tax issues regarding the Latin American Integrated Market: Scope and Proposals. (2015). IUS ET VERITAS, 24(50), 408-422. https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/14829