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
Get Free Access to read more …
Read the full article and get instant full access for free