This content is from: Direct Tax
Substance over form in Latin America: myth or reality?
Latin American regulatory regimes traditionally lack a general anti-avoidance provision permitting the tax authorities to challenge transactions on the basis of their actual economic substance. But recent changes allow the tax authorities to seek out the substance over the form of a transaction. Prepared by the Latin American Business Centre of Ernst & Young in Europe
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a one-week period.
REQUEST ACCESSAre you already an ITR subscriber? Log in here