Introduction: Tax rates on the up in Latin America Countries in Latin America took different fiscal options to cope with the economic downturn. Some pushed tax rates up, others took the opposite course, reports Erin Kelechava
Argentina: It may be time to start thinking about Argentina again By Jorge Gebhardt, Carlos Casanovas, Gustavo Consoli, Ariel Becher, Ernst & Young, Argentina
Brazil: The current tax challenges for new and old investors By Marienne Mendonça Shiota Coutinho, KPMG, São Paulo
Central America: Effects of the global crisis in regional tax policy By Rafael Sayagués, Ernst & Young, San José/New York
Chile: The new income tax treaty between Chile and the US By Alex Fischer and Andrés Carey, Carey y Cia, Chile
Colombia: Treatment of intangibles needs attention Taxpayers in Colombia need more certainty concerning the taxation of cross-border intellectual property transactions, believes Catalina Hoyos Jimenez of Godoy & Hoyos
Mexico: The introduction of capital development certificates in Mexico By Alejo Munoz Manzo, Eduardo Ocampo Gayon and Gyselle San Martin, Muñoz Manzo y Ocampo, Mexico
Venezuela: Venezuela maintains focus on tax system Manuel Candal and his partners in Candal Taxand give a summary of the main features of the Venezuelan tax system
